Literature indicates that there is limited research on the organizational decision processes to develop and deliver e-learning programs. In this paper, existing e-learning literature is analyzed in terms of macro level factors (national culture and organizational variables) and micro level factors (learner variables, instructional decisions, faculty development, and technical considerations) for instructional development. From the comparison of current e-learning development frameworks, we propose a comprehensive approach of e-learning development to be used by e-learning designers. (Contains 2 figures and 2 tables.)