The office of Taiwan E-Learning National Program (ELNP) initiated a five- year project of corporate e-Learning track since 2003 that grants funds to enterprises for developing corporate e-Learning projects. This research conducted a survey to explore key factors of those corporate e-Learning projects implemented in 46 enterprises under the ELPN project during 2003-2006. Results suggested that the most important factors for successfully introducing e-learning the corporate reported are people, followed by software/hardware infrastructure and course contents. Besides, among all the factors, managerial support is the most crucial to introducing e-learning. This study concluded by comprehensively discussing the results and providing suggestions to practice on how to improve effectiveness of enterprise e-Learning implementation.