With the growing demand for e-learning along with striving for excellence associated with globalization, there are worldwide calls for enhancing and assuring quality in e-learning, specifically in the context of the developing countries. Such calls for quality enhancement, accountability, added value, value for money, self-evaluation, and role players' satisfaction in higher education settings cannot go unheeded. Addressing the concerns regarding enhancing and assuring quality in e-learning, a comprehensive e-quality framework is developed by taking into account the pros and cons of the previous models, frameworks, and studies of e-quality. This e-quality framework offers a structured set of factors and benchmarks as a tool for practical quality work with e-learning in virtual institutions.