The research aimed to identify the students'' attitude towards e-learning and its relationship to academic self-regulation among university students, and to reveal the differences according to the variable (gender - specialization), The basic research sample amounted to (294) male and female students, (146) male students, and (148) female students, The data were processed using the statistical package (SPSS), The research reached the following results that the level of students'' attitudes towards e-learning among university students is within the intermediate level, as well as academic self-regulation, And that there is a statistically significant relationship between students attitudes toward e-learning and academic self-regulation, and there is a statistically significant difference in students attitudes toward e-learning according to the gender variable and in favor of males, And there are no statistically significant differences according to specialization, and there are no statistically significant differences in academic self-regulation according to the variable of sex as well as specialization, The researcher put forward a set of recommendations, including the need for the Ministry of Higher Education to pay attention to the establishment of training courses that contribute to raising the level of e-learning among students, The results also resulted in a number of proposals, including conducting a study on e-learning and its relationship to academic achievement among university students.