This study offers empirical evidence in HRD e-learning completion. Based on the Learning Participation Theory (LPT) (Wang & Wang, 2004), a study was conducted with U.S. corporate e-learners to explore the determinants of e-learning completion. The results generally confirmed the hypothesis by the LPT that individual, learning process, and organizational clusters, as well as environmental factors, as specified in the study, are significant determinants of e-learning completion. The implications of the results are also discussed. (Contains 1 figure and 2 tables.)