Learning in high education had been shifted from classroom based learning to on line learning. University of Syiah Kuala (Unsyiah) had been implemented on line learning sistem called e-learning but it has not been used optimally. The objective of this study is to determine the students' perceptions on e-learning sistem in Medical Faculty of Syiah Kuala as a learning method. This is a qualitative study using deep interview. Data analysis was performed using descriptive content analysis model by Miles and Huberman. Out of 34 interviews that emerged the themes including: Most of the students had already known the meaning, the purposes, the benefits, the existences and the use of the Unsyiah e-learning system, then the quality of the learning materials, the socialitation, the website design, the speed and the uptime server of Unsyiah e-learning sistem was quite good, although it still needed improvement and the importance to increase the number of learning materials in each course and to increase additional features of e-learning (forums, quizzes, tryout, online exams, notification of new material) and to increase the use of e-learning by student and lecturer. From the evaluation various aspects can be concluded that the Unsyiah e-learning sistem has already run as expected, but it needs more improvement to the better quality of Unsyiah e-learning sistem in the future. Keyword: e-learning, learning materials, perception, medical student.