This article examines the factors that affect participation willingness and barriers for public employees in e-learning activities in Taipei City government. It is found that reward is the factor that accounts the most for motivating public employees to take part in e-learning. It is also found that perceived user-friendliness on the part of public employees is the major factor that discourages employees' participation in e-learning activities. Individual demographics also contributed to employees' differences in participation in e-learning activities. Some suggestions are made to promote employees' willingness to participate in various e-learning and e-training activities in the future.