In research, adopt four-panel cartoons to present storyboarding. A four-panel cartoon is a minimal cartoon each of which clearly shows a situational introduction, situational changes, and a conclusion. Contain a minimal length of story with actors, dialogues, and directions. By omitting parts of dialogue, an e-learning system gives a learner a task to fill a possible utterance using inferential skills. An e-learning system in this research will contain a set of these 4 panel cartoons of a particular situation to enable a learner to foster his inferential skills. The evaluation of the effect will be measured by using 4 panel cartoons with similar but different situations. The system will be developed as a web-based application.