The topic Theoretical Concepts, Sources and Technical Background of E-learning is discussed in a project of the Czech Science Foundation. A research team from three Czech universities (University of Ostrava, Charles University in Prague and University of West Bohemia in Pilsen) is working on the project. Its aim is to summarise theoretical concepts, to analyse sources of content, to assess methodological background and to search for technical solutions how to transfer some titles of current courseware into electronic version and to evaluate the efficiency of procedure. The methodology of transformation can help authors of study materials (not only e-learning), they may benefit from old instructional programmes.