In the 21^st century, the major competitiveness of a country lies in the talents whose power generated from knowledge would become the most powerful tool, especially the knowledge and competitiveness resulted from e-learning. Aiming at the departments in Kaohsiung City Government, Data Envelopment Analysis (DEA) is applied to the efficiency assessment of e-learning, in which Delphi Method is utilized for selecting inputs, including number of employees, invested costs, management expenses, and output of yearly performance assessment. Sensitivity Analysis is further applied to acquiring the departments with the best efficiency, and individual departments with management efficiency are also analyzed. The research outcomes show that 1.ten departments in Kaohsiung City Government with constant returns to scale achieve the optimization in e-learning efficiency, 2.two departments appear decreasing returns to scale that decreasing the scale might be able to enhance the marginal returns and improve the e-learning efficiency, and 3.eleven departments present increasing returns to scale, showing that the scale could be enlarged to enhance the marginal returns and further promote the efficiency.