This study explores e-learning adoption among higher education students in Private Higher Educational Institutions (PHEIs) in the Gulf Cooperation Council (GCC) region. Using the Technology Acceptance Model (TAM), the research examines how student perceptions influence the use of e-learning systems. The primary goals include identifying adoption factors, enhancing e-learning quality, and optimizing educational resource allocation. A cross-sectional survey was conducted with 539 respondents via an online questionnaire. Structural Equation Modeling (SEM) was performed using SmartPLS 4. Key findings indicate that perceived usefulness and perceived ease of use significantly influence system usage, mediated by system availability. The study underscores the rapid growth of e-learning in GCC higher education, emphasizing the need to account for country- and age-specific differences. This research offers actionable insights for administrators at PHEIs and lays a foundation for future studies. Researchers are encouraged to examine e-learning adoption in diverse educational settings, incorporate moderating variables, and use larger sample sizes to improve the generalizability of findings.