Strategic Intervention Material (SIM) is an instructional learner material developed to enhance the academic performance of low-performing students. This study aimed to develop e-SIM and investigate its effect on the student's academic performance and learning motivation in Newton's Laws of Motion. The participants were 40 students from Grade 12 ABM and HUMSS strands drawn from a private school in Valenzuela City, Philippines. A quasi-experimental design was utilized in this study using a one-group pre-test and post-test design since the study aims to measure the cause-and-effect of using e-SIM in learning physics. The quantitative data of this research was obtained through a motivational scale, concept test (pre-test and post-test), and e-SIM. The data was analyzed by average mean, p-value, and Wilcoxon Signed Ranks Test. According to the analysis result, there is a significant difference between the academic performance and learning motivation of the students using e-SIM. The use of e-SIM in enhancing academic performance and learning motivation in Newton's second law of motion is recommended.