To consider how Web-based learning program is utilized by learners with different cognitive styles, this study presents a Web-based learning system (WBLS) and analyzes learners' browsing data recorded in the log file to identify how learners' cognitive styles and learning behavior are related. In order to develop an adapted WBLS, this study also proposes a design model for system designers to tailor the preferences linked with each cognitive style. The samples comprise 105 third-grade Accounting Information System course students from a technology university in central Taiwan. Analytical results demonstrate that learners with different cognitive styles have similar but linear learning approaches, and learners with different cognitive styles adopt different navigation tools to process learning. (Contains 5 tables and 4 figures.)