This study explored student‘s institutional characteristics, major, academic status, first time to take multimedia-based course and levels of computer literacy in a multimedia-based learning environment. In completing this research, the researcher developed a questionnaire called “The Undergraduate Student Perceptions of Multimedia-Based Instruction.” The questionnaire was based on the Technology Acceptance Model (TAM) developed by Fred D. Davis in 1986. The research surveyed 478 participants, who were all undergraduate students, in central Taiwan in 2005. The major findings indicated the following: there were significant differences in the means between student’s institutional characteristics, major, academic status, first time to take multimedia-based course and levels of computer literacy regarding (E) acceptance of multimedia-based instruction. This finding provided information that the results were some degrees similar in accordance with the findings by Roy, Dewit, and Aubert’s (2001).