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Abstract Background The higher education was significantly influenced by the COVID pandemic within many developing countries, including Sri Lanka, necessitating to adopt more E-Learning opportunities. Therefore, this study was conducted to characterize the perceptions of Sri Lankan undergraduates to accept E-Learning in higher education, during the COVID crisis. Method A total of 657 randomly selected undergraduates of three state universities in Sri Lanka, were recruited as the study population. Information on Socio-demographic factors, Knowledge, Attitudes and Practices on E-Learning methods were acquired using an interviewer administered questionnaire. A Probit regression model was fitted to identify the driving factors for the willingness of undergraduates to engage in E-Learning. Results Around, 80.2% of the respondents were females. Majority were residing in semi-urban areas (44.7%), followed by rural areas (39.9%). More than two third of the respondents were familiar with E-Learning and different Learning Management Systems (LMS) that facilitate E-Learning (68.9%). Majority of the respondents (73.7%) were using different E-Learning platforms, mostly 2 to 3 days per week (25.7%). Only around one third (36.4%) had received any formal training in using LMS or other E-Learning platforms. Smart phones (77.8%) were found to be the most preferred device used for E-Learning activities, followed by computers and laptops (21.3%). Meanwhile, LMS/MOODLE (45.4%), WhatsApp/Viber (33.0%) and Zoom (32.7%), were the most commonly used E-Learning platforms. The average acceptance of E-Learning methods was found to be 70.7% among Sri Lankan undergraduates during the COVID epidemic. Based on the Probit regression, nature of the residing locality (P=0.009), family income (P=0.048), academic field (P |