The purposes of this research were to 1) develop of an e-learning benchmarking model for higher education institutions; 2) analyze and synthesize e-learning indicators for e-learning benchmarking model. The research was conducted using the research and development methods. The result shows that there are eight elements of e-learning benchmarking model: 1) team/staffs 2) benchmarking’s title 3) comparative companies 4) benchmarking indicators 5) data collection method 6) analysis data and results 7) report of results and 8) action plan development. Moreover, four steps of benchmarking model will be used in this research. “Plan” is the step of setting team for benchmarking title and choosing the company to collect the benchmarking while “Do” is a field study in order to analyze and collect each indicator. The step “Check” presents the data to stakeholders and set the purposes of action plan. Finally, “Act” which is the development of action plan leads to the practice or implementation which related to auditing and evaluating.
 Australasian Council on Open, Distance and e-Learning. (ACODE), “Benchmarks for E-Learning in Universities and Guidelines for Use,” 2007. http://www.acode.edu.au/benchmarks.php
 Higher Education Academy, “Challenges and Realizations from the Higher Education Academy/JISC Benchmarking and Pathfinder Programme: An End Programme Review by the Higher Education Academy, Evaluation and Dissemination Support Team,” 2008. http://elearning.heacademy.ac.th/webloogs/pathfinder/wp-content/uploads/2008/09/Bench_and_PathFinalReview20080926.pdf
 N. Joanicjusz, K. Z. Katarzyna, S.-P. Elzbieta and U. Joanna, “The General Concept of Benchmarking and its Application in Higher Education in Europe,” Higher Education in Europe, Vol. 34, 2009, pp. 3-4,