In this paper an attempt has been made to understand the basic concept of e-learning, components and its success factors. An attempt has been made to ascribe a case study with special reference to IBM, that gives a precedence of successful implementation of e-learning as how does it work and how do it proceed to have a favorable impact on the organization's profitability. MK Kower; Professor, BIT Durg (Bhilai) Kishor Kumar Deka; Lecturer, BIT Durg (Bhilai) Deepak Srivastava; Lecturer, BIT Durg (Bhilai)
