e-learning is an extremely flexible technology that can be used to apply in different methods for self-paced, interactive, or live learning which can match the students’ competency levels. The lecturers should acquire knowledge on modern technologies particularly related to the internet and computer to give an impactful delivery in the e-learning teaching and learning process. This situation can lead to a new environment in the teaching and learning process that is no longer limited within the four walls of the classroom. Measuring the lecturers’ attitudes towards computers is very much essential to affect any teaching and learning changes through technology. The objectives of this study are to find out the attitude of lecturers in the General Studies Department of Politeknik Kota Bharu towards e-learning and the association between the basis of computer familiarity and lecturers’ attitudes towards e-learning. The findings of this study expose that in general, the lecturers in the General Studies Department of PKB generally have positive attitudes towards e-learning. The lecturers who are at ease with computer and communication technology differ in their attitude towards e-learning when compared to the lecturers who are not familiar with technology and computer literacy. The instruments with 22 numbers of items were analyzed by using IBM Statistics SPSS 26 and went through the Cronbach Alpha reliability test and the result is 0.927.