This study employed Technology Acceptance Model (TAM) to examine consumers’ acceptance of digital learning system (DLS). By using structural equation model to investigate the sample from 120 university students in Taiwan, this study confirmed the effectiveness of the TAM in the digital learning context. Moreover, the results indicated that the contents and interactive service of DLS had a direct impact on perceived ease of use (PEU). Furthermore, interactive service of DLS had a direct impact on perceived use (PU). Both PEU and PU significantly and positively affect attitude toward DLS. Finally, attitude has a strong impact on purchasing intention of DLS. According to the results of this study, valuable implications were provided for researchers and practitioners.