Due to the growing global competition, many organizations have implemented new Information Technology (IT) to enhance their competitiveness. This paper aims to explore the learning attitude of business users toward a newly implemented IT. Two variables, anxiety and learning interest, were employed to define the learning attitudes. This study investigated how 4 exogenous variables affect the user learning attitude through two mediating variables of TAM, perceived ease of use and perceived usefulness. The 4 exogenous variables were internal computer knowledge and 3 external learning environments: technology support, learning climate and training. For the purpose of this study, a casual model concerning an implemented IT of ERP system was constructed and tested. The sample consisted of 119 workplace users from 3 small-medium scale manufactories that had just implemented   new ERP systems. The results indicated that, except for the training factor, each of the exogenous variables had significant direct or indirect effects on user learning attitude. The training factor did not affect the learning attitude, but it had significant relationships with the external factors of technology support and learning climate. It is believed that the findings in this study provide some useful information to organization managers when implementing a new IT.