The motivation for this discussion is to look at the cognitive and logical rationales of e-Learning objects, which reside in computer-based e-Learning artefacts. e-Learning objects, the system to which they belong, and the sequence of messages that form a discourse between the system and its environment are inseparable. Altogether, they formulate the “Universe of Discourse” (Wieringa, 2003, p. 14). When we talk about systems, we equally refer the discourse to e-Learning objects because they are the “workers” of the system. e-Learning is “a combination of content and instructional methods delivered by media elements such as words and graphics on a computer intended to build job-transferable knowledge and skills linked to individual learning goals or organizational performance” (Clark & Mayer, 2002, p. 311). The sciences of instruction, learning, and knowledge are intricate and the “e-” before “Learning” adds another dimension of complexity while paving new learning paths for e-Learning.