Background: One way to understand nursing care is by the learning process that has now developed with e-learning. E-Learning is a learning method where online media is used as a place for learning. E-learning is a long distance learning that implement through computer techology called internet with network setting. Research Objective: to identify the relationship between the application of Elearning to the level of understanding of Nursing students at one of the private universities in tangerang. Research Method: Researchers used the quantitatif correlation method with cross sectional research where the sample was 192 nursing students. The instrument in the study used the e-learning implementation dan understanding levels of “askep” questionnaire. Analysis of the data used was the gamma test. Result: The results of univariate analysis showed that the most sample of e-learning implementation was the middle range with 102 sample (53.1%), and for the level of understanding showed middle range with 126 sample (65.6%), then the result of bivariate analysis with gamma test showed the value of r = 0.509, p=0.000(p<0.05), which means there is a relationship of e-learning implementation of students 'understanding levels about askep in one of the private universities in Tangerang. Recommendations: For further researchers it is recommended to find about other factor that affect the level of understanding specificly in nursing such as Emotional quotient, Intelligence quotient, interest, and learning method like e-learning.