Distance learning is a very important mode of learning in Higher Education institutions (HEI) in some countries. Distance learning increases access to learning opportunities to the people in different geographical areas, ages and different learning capabilities. Learning management system (LMS) is a web-based tool used to manage implement, and assess online learning and teaching with varying levels of support structures provided to administrator, instructors and students in a learning program. This study examines the factors that influence distance learning students' acceptance and use of the LMS and tests the applicability of the Technology Acceptance Model (TAM). A survey was conducted to higher education students who involved in distance learning instruction. This study used a set of questionnaire which was developed based on TAM three factors namely Perceived Usefulness, Perceived Ease of Use and Behavioral Intention to Use. The finding of the survey indicated high acceptance level on LMS among distance learners. Also, a regression analysis revealed that perceived ease of use of the system had a significant impact on perceived usefulness. In addition, the analysis also confirmed that Perceived Ease of Use and Perceived Usefulness have positive effect on Behavioral Intention to Use