Higher education expenditures are being increasingly targeted toward distance learning, with a large portion focused specifically on web-based instruction (WBI). WBI and classroom-based instruction (CBI) tend to offer students diverse options for their education. Thus, it is imperative that colleges and universities have ample, accurate information to help determine the extent and nature of WBI offerings that best fit with the strategy and mission of the institution. In an effort to contribute to the body of knowledge on WBI, this study compares student performance between CBI and WBI, specifically with regard to the learning of procedural knowledge. The study hypothesizes that WBI will be more effective than CBI in this context and tests this hypothesis using t-tests to compare the means on ten spreadsheet projects. The results provide only minimal support for the hypothesis; yet, the results also indicate some interesting anomalies that warrant further discussion and research.