While numerous studies have focused on the effectiveness and benefits of e-learning, this study elicits the determinants of the IT professionals’ e-learning outcomes by investigating the effect of IT professionals’ computer attitudes on two personal outcomes: self-perceived flow experience and learning outcomes. Data collected from 50 technological companies which located in Hsinchu Science Parks in Taiwan (N = 239) were analyzed using structural equation modeling. Results confirm that both computer attitude and flow experience generate positive and direct influence on learning outcome. Specially, the effect of personal computer attitude is amplified on learning outcome through experience of flow in an e-learning environment. Managerial implications are proposed and research limitations are discussed. 在許多研究針對數位學習的成效及優點探究的同時,本研究企圖探討影響高科技專業人士參與數位學習的決定因素。研究旨在探討高科技專業人士的電腦態度、數位學習心流經驗以及數位學習成果的關係。研究首先透過文獻分析建構上述三構面之概念模式,再應用結構方程式統計分析驗證並瞭解此三構面間直接以及間接相關性。本研究為實證研究,研究母群體為來自50間台灣高科技公司且具有數位學習經的中階主管(樣本數 N=239)來進行調查問卷的填答。研究結果顯示電腦態度以及心流經驗對高科技中階主管的數位學習成果具有顯著且正方向的影響;研究亦發現心流經驗具有中介效果,換言之,數位高科技中階主管的電腦態度透過其數位學習的心流經驗對其數位學習成果的影響有強化的效果。最後,研究發現與其他相關研究結果比較與討論,並提出本研究發現在高科技公司推動數位學習上的意涵與建議。