Quality in smart learning is composed of many factors, and it is more complicated than the traditional education. This study put emphasis on three aspects of the smart learning quality(contents, systems, services). This study depended mostly on literature review, supplemented by FGI(Focus Group Interview) for classification of the smart learning quality factors. On a 5 point Likert scale, the survey enables the users to rate the relative importance of factors, followed by another factor performance rating. The questionnaire were composed of 39 questions. 8 questionnaire sheets were excluded which were not properly filled in or unsuitable for the analysis, and therefore, a total of 112 questionnaires were used for the final analysis. Collected data was statistically analyzed using the SPSS 18.0 for Windows statistical package. Importance-performance analysis(IPA; gap between importance and performance) is used for the empirical test.