Along with the rapid development of new technologies in recent years, e-learning has increasingly gained in popularity among governments and institutes of higher education world-wide. The government of Taiwan implemented a higher education e-learning program in 1996. The policies adopted in this program have since fostered an environment advantageous to the close cooperation of government, industry and academia. The present study examines the current status of the higher education e-learning program adopted in Taiwan, and discusses future trends. It also compares the program to similar programs adopted in other developed countries, and attempts to identify constructive strategies for future improvements of the e-learning environment in Taiwan. The results of this study provide important fundamental information about higher education e-learning policies, and can conceivably act as a general reference and guideline for other studies in the future.