Abstract: The research is intended to compare the views of teachers and girl students in high school about applying e-Learning in zone 1 of Urmia City in academic year 2014-2015. Research method is survey-descriptive. Statistical population contains 2 groups of teachers and high schools students of Urmia City. Number of teachers is equal to 50 and number of students is equal to 300. Sampling method is random-clustered. Research tool is researcher made and is verified by experts and reliability coefficient of questionnaire is 0.89. Data analysis performed with t-test of two independent groups. Some research results are as following: there is significant difference between teachers and students in social-cultural factors. Teachers’ view point about the effect of social-cultural factors on applying e-Earning in high school is significantly different from students’ view point. And average of teachers in social-cultural factors is significantly more than students’ average.