E -Learning is a learning media that have long been used in all the Institutions of Higher Learning (IPTA) since 2007 development is in line with the government's wish to strengthen the use of multimedia in teaching and learning process. Malaysian polytechnics have been using e-learning applications, known as Curriculum Online Document Information System (CIDOS) in all levels of study. A study of e - learning is important to measure the acceptance and usability of the system interface design Learning Management System (CMS) in accordance with government policy that e - learning will be implemented in an optimum state in 2015, thus creating an open learning system in a fair access to create a knowledge society. This study is a descriptive and inferential through survey questionnaires with a five-point Likert scale to determine the level of acceptance of the system, information technology skills and usability of user interface design LMS. Survey questionnaires were distributed to 351 respondents in three polytechnics. Data were collected and analyzed using SPSS version 20 applications for the frequency, percentage, mean, standard deviation, and the significant value pengkali correlation