This paper investigates the use of e-learning systems in universities in Iraq as part of the UNESCO Avicenna Virtual Campus Project. In addition, it identifies the factors that can affect Iraqi students’ acceptance and use of e-learning. Semi-structured interviews were conducted with the management of Salahaddin Avicenna E- Learning Centre. In addition, a questionnaire was developed based on extending the Technology Acceptance Model. A total of 300 questionnaires were distributed to students. Partial Least Squares (PLS) was used to analyse the data. The findings indicated that e-learning has a potential in being used successfully in Iraqi universities. However, the training on the use of the system needs to be improved. In addition, the findings indicated that perceived usefulness, perceived ease of use, subjective norms and self efficacy have significant effects on behaviour intention and behaviour intention, experience, information quality and technical support have significant direct effects on actual use of the e-learning system.