With the progress of internet, the web has changed the ways in which many people access and apply information. Information is available at any time from any place to any internet user on the digital learning platform. The hands-on, student-centered and active learning model creates interaction opportunities for users and the advanced multimedia skills are making the digital learning environment much better than before. The digital learning environment provides new approaches for learning and is more and more popular all over the world. The research conducted the content analysis and researcher's learning experience taking on line courses in American and Taiwan to explore the design and development of e-learning of higher education in Taiwan. The purposes of this study were as follows: (1)understanding the arise and processes of e-learning in Taiwan; (2)investigating the design and development about the e-learning in the higher education in Taiwan: (3)exploring the e-learning problem in Taiwan; and (4)providing suggestions to enhance the e-learning in Taiwan.