The independent variable of this model is the fitness between the instruction content and the media. We choose two different course units as the e-Learning material in our empirical study, which are the Chinese poem “The River Mechant’s Wife” ( )2 from the course of Chinese Literature and the scheme of number system transformation from the course of Basic Computer Concept. To match these two course units to rich or learn media, we design four e-Learning instructional materials for four experiment groups to investigate the effect of the fitness of media and instructional content on learning performance.