The objective of the study was to develop a model with and without the mediator comparing direct and indirect Impacts using Bootstrap (Two tailed significance results to be used), options for manufacturing, services sectors and overall and finding out the significance of the relationship. Study tried to find out the Impact of eLearning Perception and eLearning Advantages on eLearning for Stress Management with eLearning for Corporate Training as a mediator. This is a cross sectional study conducted in Pakistan. Detailed questionnaire was used to collect the data. Total sample size of 686 includes 331 from manufacturing sector and 355 from services sector. Study revealed that overall eLearning for corporate training partially mediates relationship between eLearning Perception and elearning for stress management. However, in subgroup of manufacturing sector full mediation is observed. eLearning for corporate training partially mediates relationship between eLearning Advantages and Stress management training. Similar partial mediation is observed for subgroups of manufacturing and services sector. However in subgroup of manufacturing sector no mediation was observed.