Innovations in technology have facilitated eLearning process development, bringing significant impact into education. eLearning is not simply putting study materials online on the Web, nor is it a substitute for traditional classroom teaching (KPMG, 2002). Businesses worldwide have been using eLearning as a facilitator in organisational development through knowledge sharing, especially in the area of web based training and project management. eLearning has also become a large area of potential business for many organisations. In this study, we explore how eLearning has helped an organisation based in India - Tata Interactive Systems (part of TATA conglomerate), which provides eLearning solutions for businesses locally and globally. In this single case study, we explored how the organisation has not only utilised eLearning as an internal development process, but also successfully converted this learning into business opportunities for itself. To study the development process, we have applied the process theories of Van De Ven and Poole (1995).