Taiwan government has been promoting e-learning industry with tremendous efforts in recent years. It is the government's fervent ambition to lead the world on Internet-based instruction. Even though many distinguished universities joined the research and development of e-learning courses, no e-learning quality standard or accreditation procedures has been established to evaluate e-learning courseware. This paper aims at helping government to build up a set of quality criteria for evaluating e-learning courses, based on the analysis of examples of other countries and the unique situation of our own education. Hopefully, this set of e-learning criteria can be widely adopted to guide the planning, design, development, evaluation, and implementation of e-learning courses in Taiwan both in industry and higher education.