Abstract: This paper compares and contrasts the current attitudes, the awareness of and the take-up of eLearning in Irish High-Technology large and small organisations. Those responsible for training in the Irish sites of a number of high technology multinational companies in the electronics, aerospace, pharmaceutical and medical device sectors were interviewed. The study focused on attitudes and perceptions, technology support infrastructure, current and planned involvement, most frequent and most preferred methods of delivery, investment costs, benefits, barriers, the motivational factors and overall attitudes to eLearning. A similar study has been conducted with a number of Small and Medium sized Enterprises (SMEs) across 5 European countries. The comparison outlines a number of notable differences between the large and the small organisations but surprisingly there were a number of similarities also and even more surprisingly there were a number of differences both within the large organisation sector and within the SME sector.