The main objective of this paper is to examine cultural differences and technology acceptances from students of two universities, one is from a European country: Spain, and the other is in Latin America: Chile. Both of them provide their students with e-learning platforms. The technology acceptance model (TAM) and Hofstede's cultural dimensions are the tools used to measure the acceptance and use of web-based learning platforms and cultural diversity of respondents, respectively. In summary, we can affirm that the sample of tertiary Spanish and Chilean students are culturally different with regard to some of Hofstede's dimensions, but their behavior of acceptance of e-learning technology globally matches according to the TAM model. This study provides relevant implications for on-line courses managers' who have tertiary students from different nationalities. (Contains 8 tables and 3 figures.)