In the last ten years, e-learning has become one of the most popular and widely used learning modes in open, distance and conventional institutions. E-learning is now regarded as an effective method to support the establishment of a lifelong learning society. Zhang and Huang (2002) stated four distinct advantages of e-learning: flexibility, interactivity, resource-sharing and openness. First, e-learning offers a tremendously flexible learning opportunity without the limitations of time or location. Students can learn at any time and anywhere based on their own pace and their preferred learning methods. Second, the internet has powerful functions for interaction and communication. Learners can interact with instructors and other learners using asynchronous and synchronous communications. Third, quality education resources can be linked through online databases and shared by all learners and instructors, both locally and internationally. Fourth, e-learning is fully open to people independent of gender, age, ethics, beliefs, religion and the like. However, e-learning is also a most controversial issue in both philosophy and practice. The purpose of this chapter is to review the development and changes of e-learning from an international perspective. It offers an analysis of both the theory and the practice of e-learning.