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Purpose

In this study the technology acceptance model (TAM) is used to investigate non‐users' acceptance of e‐books. This study evaluates the relationships between perceived ease of use and perceived usefulness, perceived usefulness and intention, and attitude and behavioral intention towards using e‐books.

Design/methodology/approach

This study utilized a quantitative approach where questionnaires were used to collect data from 119 undergraduates from the mathematics department of University Putra Malaysia (UPM), Malaysia.

Findings

The result shows that perceived ease of use is positively related to attitude. Perceived usefulness has a significant effect on attitude towards using e‐book. Perceived ease of use also has a significant effect on perceived usefulness. However, perceived usefulness has no significant effect on intention to use.

Originality/value

This study has provided some useful factors based on TAM model on non‐users' intention of using e‐book.

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