The study of student’s attitude towards e-learning can in many ways help managers better prepare in light of e-learning for the future. This article describes the process of the development of an instrument to measure university students’ attitude towards e-learning. The scale was administered to 200 University students from two countries (India and Iran) .The 83-item attitude towards e-learning scale was developed on six domains as Perceived usefulness ; Intention to adopt e-learning ; Ease of e-learning use; Technical and pedagogical support ; E-learning stressors ; Pressure to use e-learning .