Purpose: The purpose of this paper is to investigate the factors that may impact on the acceptance of the e-book amongst mathematics and statistics (MAS) students at higher education institutions in Libya. Design/methodology/approach: A theoretical model has been developed based on the technology acceptance model (TAM). The factors divided into three groups: intrinsic variables represent the first group of factors that are related to the user or the potential users itself, such as Self-Efficacy and Resistance to Change. Second, extrinsic variables include all the factors that reflect the characteristics of the e-book and the infrastructure for universities, which are Mobility (M), Facilities (F) and Library Service Quality (LS). TAM constructs from Perceived Ease Of Use (PEOU), Perceived Usefulness (PU), Attitude (AU) and Behaviour Intention (BI) represent the last group. Data relating to the constructs were collected through a self-administered survey in 2014. The developed model was measured and tested by structural equation modelling using AMOS (22.0). Findings: The result confirmed that the structural model fits the data well. According to the results, TAM constructs have a significant impact on the acceptance of e-book among MAS students at universities in Libya. In addition, the intrinsic variables play the important role to predict students' BI. Although the extrinsic variables were less important, Facilities was the strong factor in this group. Originality/value: The adoption of e-book amongst higher education students in Libya is still quite low. Hence, identifying the factors that may contribute to e-book adoption is crucial. The contribution of this paper is to determine the factors that effect on the acceptance of e-book amongst MAS students at higher education institutions in Libya.