Investigating 121 American learners' and 409 Taiwanese students' experiences with videoconferencing in higher education environment, this study explores the effects of learner-per-ceived "transactional distance" on "learning outcomes" to examine the postulates of Moore's Transactional Distance Theory. The relationships between learning outcomes and learners' satisfaction with both the course and the mediation of videoconferencing are also addressed. It was concluded that, for both case studies, three variables were found to contribute positively or inversely related to learning outcomes and explained respectively 58% (for the American case study) and 40% (for the Taiwanese case study) of the variance in learning outcomes. The data suggests that when learning outcomes were assessed only in terms of students' perception of how much they learned, the relationships among the concepts in Moore's theory are supported.