The purpose of this study was to identify the impact of factors associated to the learner satisfaction in e-Iearning for corporation. Learner satisfaction is one of the most predictable indices to assess the effectiveness of e-learning experiences though the performance result would not be easily measured specifically in corporation setting after implementing online based instruction. In an effort to meet the purpose one corporation A was selected and survey was administrated. 1,4850 responses were collected and analyzed. The accuracy of sample size was estimated at a 99 percent level of confidence with ±3% confidence interval. The sample was grouped into two comparison samples for a cross validation. The sample sizes of comparison groups were 770 and 716 for group1 and group2 respectively. A multiple regression was applied to the originally sampled group and two comparison samples. The result indicated that: adjusted R square were significant for comparison group1 and group2 with .82 and .81 at p=.05 level. The most impressive result of this study was able to identify the significant impact by organizational culture to increase learner satisfaction in e-learning. For both of two comparison groups, the factor of motivation level to engage in e-learning experience in organizational culture showed significant association to learner satisfaction. Additionally, the perceived level of utilization of the learning content through e-learning had a significant impact on e-Iearning satisfaction. However, the interpretations of result would be limited to a single company, which can have idiosyncratic features to other corporative environment in terms of nature of business and works.