People using the distance education system are students as well as consumers who use the services. In this sense, determining satisfaction with the use of this service is vital to the success of the system. The aim of this study is to determine the relationships between perceived utilitarian performance, expectation confirmation and learning satisfaction structures in universities that have been switched from formal education to distance education at a time due to the COVID-19 pandemic. Through online forms, 416 students who have entered the distance education system were reached. The data obtained were analyzed by following the basic principles of SEM and mediation effect steps put forward by Baron and Kenny. As a result of the analyses, it was determined that the level of expectation of distance education had a partial mediation effect on the relationship between perceived utilitarian performance and learning satisfaction. Results are important because they are a pioneer in the field. In addition, the results of the research were put forward by discussing with the developing literature and in this direction provided suggestions for the field professionals. As of March, 2020, the department of physical education and sports, which continues its education in the normal semester and does not have a distance education program, had to switch to distance education due to the COVID-19 pandemic and closed the spring semester in this way. In this context, a total of 416 students studying in various departments of PES and attending distance education courses were reached online. The research form was created through Google forms and delivered to students who took courses via e-mail.