The overall aim of the work presented in the thesis was to develop an e-learning solution that was low cost, flexible, adaptive & customisable, had an open architecture & was standards complaint. There are several Learning & Content Management type systems available but these were seen as too limited in their uses or far too expensive to justify their purchase. The focus was to design a tool that would allow a user, organisation, institute or small business to create readily available learning content for online viewing. Instructional design theory & transactions were researched to provide an understanding of how to create a ?best path? approach to sequencing the content that was created within the system. The content, once uploaded & tagged within the tool for reuse, needed to be sequenced & displayed to the user within a certain order. This sequence information can be contained with the database &/or XML (eXtensible Markup Language) based files. The end product was tested on several SMEs within Ireland plus with the University of Limerick as a means to re-enforcing learning content for the user.