The good courseware must have the me끼ts of computer and must be designed according to principles of instruction. Therefore, we propose a model of learning structure for tutorial web courseware on the basis of elaboration theory that can give us the suitable design strategies of contents for web courseware. This model is suited to the level learning and individual learning because it is constructed of six factors - epitome, precedence learning, basis learning, depth learning, summarizer, synthesizer. We also make a tutorial web courseware to apply this model and evaluate effects in comparison with the existing tutorial web coursewares.