ELearning is, no doubt, critical to enable the organizations’ mission. However, governance is needed to help ensure the success of its endeavors in implementing eLearning. However, it is difficult to govern what we are still experimenting because probably, the organization has had no similar experiments, before this. That is why we need a framework on which we can apply the governance principles. Our study aims at developing an eLearning governance framework, which should be solid, in that it has consistent rules and metrics, and flexible enough, so that it allows management to decide on the level of control to apply in its eLearning business. Thus, regarding the challenges and success factors of eLearning systems and based on IT governance concepts and two well-known frameworks (COBIT and ISO/IEC 38500), the main components of an applicable framework are identified.