The Coronavirus disease (COVID19) has disrupted the daily activities including the teaching and learning activities in education sector. This research explored the factors affecting the adoption of the e-learning system during the pandemic from the perspective of higher education students based on the framework of Technology Acceptance Model (TAM) with two primary factors that influence the intention to use e-leaning system: perceived usefulness and perceived ease of use. This was a quantitative research with non-probability sampling techniques of 135 respondents measured by 5 Point Likert scale and used the method of Structural Equation Model Smart Partial Least Square (SEM-PLS) software version 3.2.9 analyzed the data obtained. The findings indicated that prior e-learning experience and system quality were positively significant to perceived ease of use, however, prior e-learning experience did not significantly affect to perceived usefulness. System quality was positively significant to perceived usefulness. Perceived ease of use and perceived usefulness were positively significant to attitude towards e-learning system. Attitude was the most prominent construct to affect the intention to use E-leaning system during the Covid19 Pandemic positively significant.