This paper presents an improved software estimation model, which uses to estimate developing effort of e-Learning's contents. This model is called the e-Learning courseware Effort Estimate Model (EEEM). This model uses special designed storyboard to delineate the e-Learning courseware's contents and define the measurement metrics. Research was conducted using statistical data from the real world e-Learning courseware development. Detail implementation data of 60 courseware were collected and analyzed. The "Web Model" was adapted to assess the webpage development. The number of web page, test-page, graphics and multimedia elements in each courseware are analyzed. The EEEM model is designed to estimate the e-Learning courseware development time and effort. The proposed model is more accurate than the previous models. The previous Web Model has Mean Absolute Percentage Error: MAPE =83.28 % and the new EEEM Model :MAPE=16.86%. The output of this model is the courseware...