This study endeavors to scrutinize and ascertain the factors that impact students’acceptance and utilization of E-learning platforms. Combining the Transactional Distance Theory (TDT) and the Technology Acceptance Model (TAM), the methodology employed in this research was quantitative, gathering data from 255 participants engaged in higher education via E-learning platforms and data were analyzed by SPSSAU. The proposed model demonstrates five key determinants that influence students’ acceptance of E-learning. The empirical evidence implies that the structure, dialogue, and learners’ autonomy significantly influence students’ intention to utilize E-learning platforms. Furthermore, the two constructs of TAM - perceived ease of use and perceived usefulness - correlate positively with the same. The study’s results thus substantially validate the conjunct integration of TDT and TAM relating to E-learning utilization intent, providing crucial insights for key stakeholders in higher education institutions to strategize, evaluate, and implement E-learning systems more effectively.