This study examines factors that determine the attitudes of learners toward a blended e-learning system (BELS) using data collected by questionnaire from a sample of 396 students involved in a BELS environment in Vietnam. A theoretical model is derived from previous studies and is analyzed and developed using structural equation modeling techniques. Several theoretical findings from previous studies are confirmed but there are new findings concerned with important indirect effects on the learner's attitude caused by (a) the extent to which the BELS provides flexible access to instructional/assessment media (System Functionality); (b) the individual's ability to use language as a studying tool (Language Capability); and (c) the extent of the interactions among students and faculty (Interaction). Each of these indirect effects operates by directly increasing the individual's belief that using the BELS is easy (Perceived Ease of Use) which in turn produces an improved attitude towards the BELS. Also, System Functionality has an important indirect effect on the learner's attitude to the BELS by increasing the learner's perceptions that the information and the manner in which it is presented in the BELS are appropriate (Content Feature), which then produces a definite improvement in the learner's attitude to the BELS. Based on the theoretical findings, a hierarchy of practical objectives and associated actions are suggested for improving the learner's attitude toward the BELS. These practical implications are expected to be of interest to education professionals and BELS developers and the actions relate directly or indirectly to (a) increasing the extent of the interactions among students and faculty; (b) increasing the individual's perception that the BELS is easy to use; (c) improving the learner's language skills; (d) ensuring that the BELS provides flexible access to instructional/assessment media; and (e) ensuring the appropriateness of the information and its presentation in the BELS.