The purpose of this study is to obtain suitable quality criteria for evaluation of electronic content for virtual courses. We attempt to find the aspects which are important in developing e-content for virtual courses and to determine the criteria we need to judge for the quality and efficiency of learning objects and e-content. So we can classify the criteria and formulate conceptual framework for evaluation of e-content. Considering the literature, we identify suitable quality criteria and then apply Delphi for polling the experts' opinions. By developing the suggested conceptual framework, the contents of two courses which have been developed in an e-learning center of an Iranian University are evaluated by the related experts by using questionnaire and surveying. After reviewing the literature, frameworks and various models for evaluation of electronic content and polling the professors and experts' opinions in different fields including virtual learning, information technology, instructional technology and system engineering, 22 criteria were identified and they were classified in 4 groups as the following: quality of content and information, appropriateness of content with strategy, appropriateness of content with standard, appropriateness of content with instructional design. Network Security Essentials and Human Resource Management courses in an Iranian University were evaluated using the framework, and the findings indicated areas in design that were weak. The suggested framework in this study is shown to be a suitable tool for evaluating the virtual courses content in virtual universities and institutes. This framework can evaluate any virtual course content in 4 aspects: quality, strategy, standard and instructional design. This study helps virtual Learning service providers and electronic content developers in identifying the drawbacks and strengths in content development and in improving the content quality.