Purpose: The e-learning is one of the new educational methods that can create a competitive advantage for organizations and countries. Therefore, the current research was conducted with the aim of a comparative study of e-learning in the countries of England and South Korea. Methodology: This study in terms of purpose was applied and in terms of implementation method was review. The current research population was the e-learning system of countries of England and South Korea, which these two educational systems were examined in terms of similarities and differences. For this purpose, e-learning in the countries of England and South Korea were investigated and the data obtained from e-learning in both countries were compared. Findings: The findings showed that both countries of England and South Korea in e-learning emphasized on the experience e-learning by creating periodic programs and policies and appropriate to the time, creating two formal and informal education methods, increasing the skills of students and parents about using educational resources, raising media literacy, providing high-quality, free, diverse, attractive and easy-to-use educational content, using the full capabilities of four communication screens of tablets, smart phones, internet TVs and computers for learning, open and collaborative environment for creating creative ideas by the audience, participation in production with curriculum organizations and universities, encouraging and financial support from top creators of educational programs and updating the educational programs and learning practices. On the contrary, in the e-learning of England country emphasized on the creation of content of learning resources suitable to their different nationalities and interests, investing on music videos with appropriate orientation to them, convergence and integration of learning resources and updating and transferring them through the internet, special attention to formal learning programs for under 19 years and using the successes and personal thoughts of users, but in the e-learning of South Korean country emphasis on the financial support from domestic products for the growth of the local content industry in the field of educational documentaries, sharing international educational content by signing a contract with YouTube and holding international conferences and festivals for global interaction with the creators of educational documentaries. Conclusion: Despite the similarities between e-learning in two countries of England and South Korea, there are differences between e-learning in the two countries. According to the results, the educational planners of Iran country, while paying attention to the cultural context, can provide the basis for better e-learning in the country.