This report provides a comprehensive overview of e-learning, discussing its advantages and disadvantages in the context of higher education. The introduction defines e-learning as the delivery of learning and training through digital resources, emphasizing its accessibility and the role of internet and computers. The main body explores four key advantages: efficiency, affordability, reduced absenteeism, and increased access and reach. It also examines four disadvantages: e-learning's unsuitability for all learning styles, technical issues, potential for focus deficits, and the need for teacher training. The report highlights how e-learning has become crucial, especially during the COVID-19 pandemic. The conclusion summarizes the benefits and drawbacks, emphasizing the importance of addressing challenges related to technology, student focus, and teacher preparedness to maximize the effectiveness of e-learning. The report is supported by a list of relevant references.