My aim is to investigate the user acceptance of e-Learning technologies in developing countries, Saudi arabia will be my case study, to study Saudi culture and their style and how university practice e-learning, I will review cultural theories, dimensions, and models that have been identified in the literature what are challenges and opportunities, existing Information Technology Infrastructures,. Understanding the tradeoffs between the design and implementation of e-Learning innovations will help to investigate why people resist e-service innovation. I will be examining low acceptance and adoption manifested in high underutilization of ITs which have been a major problem in saudi organizations.