Understanding the factors that affect users’ acceptance of e-learning systems is critical for the success of adopting an e-learning system. Drawing upon the Construal Level Theory and the Technology Acceptance Model, we propose that the users’ construal level of the e-learning system would interact with users’ perceptions of the system (i.e., the perceived ease of use [PEoU] and perceived usefulness [PU]) and affect their attitude toward using the system and hence usage intention. A lower construal level would strengthen the effect of PU on the respondents’ attitude toward using the system. By contrast, a higher construal level would strengthen the effect of PEoU on attitude using the system. Data collected from 131 subjects in a laboratory experiment support our research model. Theoretical contributions and implications of this research are discussed.