This study aimed at a series of content analyses of master'stheses on E-learning in Taiwan from 2001 to 2005. A total of 288 research papers wereinvestigated in terms of diversity, research types, and research topics. The purpose of this study was to examine the content of theses, in order to probe the present tendency of development and changes in E -learning range. It is hoped that this research will reflect the evolution of research on E-leaming. By analyzing the content of master's theses, this study targeted at analyzing their research foci, research topics, and applicationfields. Besides, it explored the characteristics of E-leaming development in Taiwan, and therefore can serve as a reference for the research and development in E-leaming or related studies.