Mobile learning (M-learning) as a technology teaching has significant potential to improve student application and comprehension skills. The rapid development of the Internet and the resulting trends applying information available on the Internet have changed the nature of learning and learning behavior patterns of tertiary students. However, insufficient theoretical and empirical research on the effect of M-learning on learning attitude and M-learning effectiveness has been conducted for achieving any reliable understanding of the use of M-learning by tertiary students. This, study was therefore based on the theory of planned behavior, and combined the technology acceptance model and the structural equation model (SEM); it involved 892 tertiary student participants, and developed an empirical research model. The study found that in terms of M-learning acceptance, tertiary students have a positive evaluation and perception of using M-learning, with perceived enjoyment being the most significant factor. In addition, the impact of perceived innovation was significant in helping teachers understand students' learning outcomes. The teaching material of learning motivations was also significant, indicating that current tertiary students are more likely to value their friends as sources of information. External influences on self-efficacy were also significant, suggesting that teachers must consider the operability of M-learning technology, with particular attention paid to students' competency with the technology itself, as difficulty of use will reduce students' willingness to use M-learning.