E-learning content development can be regarded as an example of knowledge delivery process because the developers have to receive knowledge transferred from subject-matter experts (SMEs), to translate the received knowledge with appropriate instructional design, and to transform the project outcomes to fulfill learner's learning needs. As developers and SMEs may come from different disciplines, using distinct terminologies, having inconsistent interpretations, and holding different values, however, problems of knowledge boundaries may arise and prohibit a successful knowledge delivery process. This study conducts a case study to explore the problems caused by knowledge boundaries between developers and SME in e-learning content development. Our findings illustrated how the syntactic, semantic, and pragmatic knowledge boundaries caused the misunderstanding problems which inhibited the effective knowledge delivery. Our findings also concluded the activities and boundary objects that the developers used to bridge the knowledge boundaries. [For the full proceedings, see ED562107.]