This paper illustrates to what extent the postgraduate students are accepting the E-learning during the Covid-19 second wave. There were 88 samples were collected from the postgraduate students by using Google Form as a normative survey. The researcher adopted the tool entitled “ELAM: A Model for Acceptance and Use of E-learning by Teachers (Teaching) and Students (Learning)”, developed and validated by Khan & Iyer (2010). The collected data were analyzed by using descriptive and inferential statistics. The result reveals that the acceptance level of E-learning is above average among postgraduate students during the 2nd wave of Covid-19.