This study aimed to develop a measurement tool to determine the level of acceptance and use of interactive digital e-books by secondary school students. With the acceptance scale towards interactive e-books of secondary school students (IE-BAS), it is envisaged to determine both in-class activities and activity efficiency. The technology acceptance model (TAM) was used as a basis for the development process of IE-BAS. In the study, the scale development process was composed of content and construct validity sections. The content validity of draft IE-BAS is provided by expert opinions. In construct validity studies, exploratory factor analysis (EFA) revealed that the draft IE-BAS clustered in four factors indicating cognitive, affective, and behavioral responses. Confirmatory factor analysis (CFA) was used to prove the accuracy of the proposed model in EFA. As a result of CFA, the fit indices for the model-data fit were quite good. Accordingly, the RMSEA, SRMR, GFI, AGFI, NFI, CFI, and RFI value was determined as 0.043, 0.058, 0.924, 0.901, 0.909, 0.966, and 0.892, respectively. Also, the effects of the variables in the 20-item IE-BAS on each other were examined by structural equation modeling (SEM). Accordingly, the behavioral intention (BI) variable, which shows the behavioral response of the students, is significantly affected by the perceived ease of use (PEU), attitude towards use (UA), and perceived usefulness (PU) variables. The results showed that the developed 20-item productive IE-BAS is a valid and reliable scale to measure secondary school students' acceptance towards interactive e-books as a digital learning environment.