Fundamental concepts and definitions of electronic learning (eLearning) continue to emerge, and theories of eLearning that have been advanced thus far cover an array of academic perspectives including training and education, learning and knowledge, and technology and applications to specific market segments. Any study of the effectiveness and efficiency of eLearning, therefore, has to address a variety of issues, including the role of eLearning in knowledge and learning, its contribution to competent performance, its relationship to organizational transformation, and strategies for embedding it into other forms of electronic interaction. eLearning refers to a form of learning in which the instructor and student are physically separated by space or time, and the gap between the two is bridged through the use of online technologies. Virtual technology utilizes an interactive approach to computer-based learning by providing real-time feedback to the user. Surveys of manufacturing companies have verified their interest and enthusiasm in the potential of virtual technology for industrial applications; however, the companies noted that one of the barriers to investing in the technology is the need for a structured methodology to guide the application identification, as well as the model building and evaluation for this technology. The study referenced in this article addresses this need by providing a framework for the development of a virtual environment that provides information for manufacturing task completion. It builds upon extant research into the use of virtual reality for task completion as well as proposes a structure for virtual environment development. (Contains 9 figures and 3 tables.)