With its agile and iterative approaches, the Successive Approximation Model (SAM) is suggested as an alternative ISD model for ADDIE. However, few studies have been conducted to provide real-world examples of how SAM can be used by instructional designers to develop e-learning content. The purpose of this study was to develop e-learning content based on SAM and to provide empirical descriptions of the instructional design process for researchers and practitioners. This model was designed and developed through three phases: preparation phase, iterative design phase, and iterative development phase. The participants were learners, subject matter experts (SME), instuctional designers (ID), and prototypers. The alpha, beta, and gold versions of the e-learning content were developed based on the SAM method. The results revealed that the final (Gold) version, based on SAM, was more impactful and user-friendly, compared to the traditional e-learning environment, according to the learner's perspective.