This study proposed the theory of the cooperative learning and inquired into the Knowledge Management of web-based learning on college students’ e-learning both on learning attitude and achievement. First, this paper defined the meaning of cooperative learning, then proposed the relationships between e-learning and learning attitude. Sample objects were selected from a Business Management department of 42 students in a college in Taiwan. After many times training and evaluation, it showed that the posttest score was significant better than the pretest score both on learning attitude and achievement. So the cooperative learning can be used for college e-learning to improve students’ learning attitude and achievement. Finally, this study proposed two important conclusions and two suggestions provided for institutes’ authorities as reference to put them into practice.