The present study was designed to explore key success factors to implement of e-learning with Delphi techniques, and the key success factors will be utilized to develop adequate indicators as well as be referenced by Industrial Development Bureau, Ministry of Economic Affairs for reviewing the e-learning grant applications from the corporations. Therefore, the present study recruited 15 experts. Three rounds of Delphi questionnaires were conducted, and responses were collected and statistically analyzed. Four aspects (aspect of operation and performance, aspect of organization and management, aspect of human resources and information technology, and aspect of contents and learners), eight items and 72 key success indicators were identified. These indicators will be referenced by the government, corporations.