Recently, the growth of e-Learning systems and its related information technology has presented a unique challenge for both schools and industry. It would make an extremely phenomenal paradigm shift in the educational method and practice. Methods of assessing the quality of e-teaming services and contents are critical issue in both practice and research. Moreover, many researchers are interested in what qualify factors more affect to the Performance of e-Learning service. Nevertheless, service quality is a construct that is difficult to define and measure. e-Learning services are composed of many factors, and they are more complicated than the traditional education services because they we performed on the distance basis and the many platforms of IT infrastructure. The purposes of our research are to classify the e-Learning service dimension and identify their factors, to develop the measurement of the factors, and finally to test empirically their relationship between the service factors and e-Learning service performance. For the development of the service factors we considered SERVQUAL model and SERVPERF model which were developed in the service marketing area. The SERVQUAL model was more fitted to the e-Learning services than the latter. From that we derived several factors that fit to our research domain, ie, tangibles, access, reliability, credibility, security, responsiveness, assurance, empathy. We combined three factors of them(reliability, credibility, security) into a factor, system stability for the semantic simplicity, and divided responsiveness factor into system operator responsiveness and teacher responsiveness as the entity based dimension classification. In the e-Learning services research, Most researcher are mentioned the quality factors of contents, so we added to two contents quality factors, ie, contents production method and richness of contents itself. We examined the relationship between the service quality factors and e-Learning performance(student satisfaction and service reuse intention). As result three quality factors(contents production method, teacher responsiveness, empathy) significantly affected student satisfaction. To the other performance variable, ie, service reuse intention, the teacher related quality factors(such as teacher responsiveness, assurance, empathy) affected only. In conclusion, even in the on-line distance teaming, the teacher's role md earnestness is as important as ever.