While most higher educational institutions (HEIs) in Nigeria have not yet adopted e-learning, there is a rapidly growing interest in its implementation in teaching and learning processes. The current research is a systematic study aimed to predict academics’ and students’ intentions to use e-learning in Northeastern Nigeria’s HEI’s where the use of e-learning is presently scarce, by using the extended technology acceptance model (TAM) augmented by two external variables. The researchers distributed 780 questionnaires (579 of which were found to be valid) to students and academics. The data were extracted and analyzed and the results showed that, for both academics and students, the perceived ease of use (PEOU) and perceived usefulness (PU) of e-learning strongly predicted the participants behavioral intentions to use e-learning. Furthermore, the results confirmed the reliability of technology acceptance model core components. The findings from this study could be used as a basis for adopting e-learning in HEIs in Nigeria and other developing countries.