The projection of Information and Communication Technology (ICT) has begun to have its impact in Iran. The benefits gained from ICT are widely accepted and the Iranian government is encouraging the country for adopting ICT practices. E-learning is an important branch of ICT which has attracted the attention of many people, especially those in educational and academic sectors. However, e-learning requires a great deal of vigilance compared with other ICT branches such as for example, e-business. This paper reviews the main prospects for e-learning and defines certain aspects for its implementation in Iran, offering some suggestions for the future.