The study examined the attitude of students towards e-learning in selected south-west Nigerian universities. Specifically the study looked at the relationship between attitude and elearning with the application of Technology Acceptance Model (TAM). Questionnaire was used to collect data from a sample of 387 postgraduate and undergraduate students. Statistical techniques used for the analyses of data were frequency distribution, simple linear regression, One-Way ANOVA and paired T-test was used to test the hypotheses. Findings showed that students have a positive attitude towards e-learning because they find the system easy to use and useful for their course work. Also, attitude influences the intention to use an e-learning system.