Nowadays, E-learning is one of the most inevitable technique and learning approach, because it offers indispensable advancement of the education process. Furthermore, it supports and enhances many facets of the learning process. This study aimed to build an attitude scale about e-learning among Isra University students according to the item response theory (IRT) in measurement. To achieve the study’s objectives, the main dimensions of the scale were identified, and 44 items were unevenly formatted. The tool was applied to 550 students who were social media users at Isra University. After analyzing the participants’ responses according to IRT, the final form of the scale consisted of 29 items that were divided into three main dimensions. The reliability of the scale was 0.94%, while the scale had multiple indications of validation.