In this study, for the first time, we analysed and compared adoption of e-learning by lecturers in three largest universities in Estonia and Turkey. Total number of students and academic staff in the Estonian universities is 39,259 and 3,991, respectively, and 1,194,735 and 9,076, respectively, in the Turkish universities. The extended Technology Acceptance Model (TAM2) was used to analyse results of acceptance and usage of e-learning by 923 lecturers (298 from Estonia and 625 from Turkey) or 22% from the sample subject, took part in the research from the studied universities. Total number of respondents subjected to the questionnaire distribution was 4,198 (1,423 in Estonia and 2,775 in Turkey). We found and analysed strong and weak sides of e-learning and main barriers, which hinder adoption of e-learning in Estonian and Turkish largest universities. Immediate measures to support development and improvement of e-learning system at higher education in these universities were suggested
