Many academic institutions in Malaysia commit themselves to eLearning because they believe in its effectiveness as an alternative approach to the traditional classroom method in disseminating information. Preparing and managing eLearning is a complex process. It requires from change management to strategic planning. This paper will present the findings of a project undertaken to study strategic planning and implementation in several Higher Educations Institutions (HEI) in Malaysia. The method is based on Roger Kaufmann's (1992) strategic planning model to access the gaps between the current and the desired results. (Author's abstract)