Mobile Learning (mLearning) is becoming popular in several parts of education. The increasing availability of mobile technology and devices is an important fact, which fosters this trend. However, even if it attracts more and more attention at huge enterprises it is not clear what small and medium enterprises (SMEs) think about Mobile Learning. Moreover, in a modern society, the Service Sector increases as well and here Mobile Learning could be a helpful concept to cope with rapid change and innovation on information. The texts provides results of an acceptance study with regard to Mobile Learning at SMEs in the Service Sector. This is related to advantages and disadvantages which companies expect. This qualitative interview study gathered information form 14 SMEs in Germany. As a basis for a successful implementation of mLearning in companies of the Service Sector the acceptance by decision makers and users is crucial. The results show that acceptance already exists but that there are a lot of challenges and requirements as well. [For the complete proceedings, see ED579190.]