With advances in information communication technology, the governments in many countries have been promoting e-learning by offering more convenient and diverse learning options for students. Higher Education institutions in Taiwan and the United Kingdom have followed such trends and have set up a variety of distance learning courses. This paper reports how university educators in two different countries, Taiwan and the United Kingdom, design online learning materials and conduct instruction through online methods using web technologies. As the authors of this paper, we outlined and compared the different approaches taken in using virtual learning environments within higher educational institutions in the two countries. We explain how we developed these materials based on the programs and technologies offered by our institutions and we also offer examples of student learning situations. At the end of the paper, recommendations are provided relating to pedagogical issues. The results will be helpful for educators and school administrators of different countries. They will be able to see different approaches of design and implementation of e-intensive modes of learning in higher education.