The Digital Learning Resources (DLR) are tools that allow a better understanding of the contents for students, it is, therefore, necessary to have an instrument that allows to assess the perception on this type of learning object and identify the contribution they have in the teaching-learning process in higher education students. Therefore, an instrument consisting of 32 items and three dimensions, was constructed to evaluate the perception of the DLR used in a statistics subject. For its validation it was submitted to the judgement of 31 experts and to assess its accessibility it was applied to a group of 50 higher education students from a statistics course. During the judgement of experts, it was determined the content validity of the instrument's items (Aiken's V > 0.75, LL > 0.70) and decisive improvements were made by suggestions and comments from the expert judges. The pilot group showed a good degree of understanding of instructions and items, as well as acceptance of the instrument and its reliability was optimal (Cronbach's alpha: 0.963; 95% CI: 0.946 ± 0.976). The designed instrument is pertinent, valid in content and with acceptable reliability, as it accomplishes to evaluate the proposed dimensions, with understandable items, proper redaction, and clear instructions.