Extending the Technology Acceptance Model (TAM) for studying the e-learning acceptance is not a new research topic, and it has been tackled by many scholars. However, the development of a comprehensive TAM that could be able to examine the e-learning acceptance under any circumstances is regarded to be an essential research direction. To identify the most widely used external factors of the TAM concerning the e-learning acceptance, a literature review comprising of 120 significant published studies from the last twelve years was conducted. The review analysis indicated that computer self-efficacy, subjective/social norm, perceived enjoyment, system quality, information quality, content quality, accessibility, and computer playfulness were the most common external factors of TAM. Accordingly, the TAM has been extended by the aforementioned factors to examine the students' acceptance of e-learning in five different universities in the United Arab of Emirates (UAE). A total of 435 students participated in the study. The results indicated that system quality, computer self-efficacy, and computer playfulness have a significant impact on perceived ease of use of e-learning system. Furthermore, information quality, perceived enjoyment, and accessibility were found to have a positive influence on perceived ease of use and perceived usefulness of e-learning system.