隨著網際網路與無線技術的蓬勃發展，遠距教學在教育方面扮演了十分重要的腳色，為了要整合與重複利用這些在遠距教學上，各家不同的教學資源與教材，國際上出現許多遠距教學標準，其中SCORM 融合許多國際標準，包含了遠距教學環境，教材單位協商，學習管理系統，但是目前並沒有具體的實做環境。在這篇論文中，我們提出一個以簡單物件存取協定與.Net Web Service建構遠距教學環境與學習管理系統。伺服器端是以Web Service建構學習管理系統，簡單物件存取協定扮演傳遞訊息機制的腳色。在終端機端，運用Java applet(或 Java script)來製作，以達到跨平台的優點 With rapidly internet and wireless development, distance learning become more and more popular. Teachers use their own teaching materials and various kinds of learning resource exist today. There are too many different teaching material formats. It is a pity that teachers use too much time and energy to edit their learning content. However, the similar learning content can shared with the others. In order to reuse and integrate all the resource, many distance learning standard come with the tide of fashion. The most famous is Shareable Content Object Reference Model (SCORM) . SCORM is composed of Run-Time Environment (RTE) , Content Agreement Model and LMS. However, SCORM is just a blue print of distance learning standard, there is no solid software and develop environment. And developers could use which kind of existing technology to build the SCORM RTE and LMS. In this paper, we proposed an idea; we try to use Simple Object Access Protocol (SOAP)  and .Net Web Service to build SCORM RTE and LMS , SOAP allows objects or code of any kind on any platform, in any language to communicate. .Net Web Service combines XML and some programming IDE to develop a server, which uses SOAP to implement the Launch mechanism and AICC CMI data model . And Java script to implement the client side.