This master thesis aims at using the theoretical framework of absorptive capacity as suggested by Cohen and Levinthal (1990) to account for the underlying dimensions critical in a technology transfer process. Technology transfer is a complicated and dynamic process in which technology moves between the transferring partners. The nature of the technology and the capacities of the involved organisations appear to be important in accounting for the transfer. The research applies the use of absorptive capacity as a process indicator. The research project is a qualitative case study of the transferring of an e-learning system from Norway to Russia initiated by the Moscow Centre for Medical Studies affiliated to the University of Oslo. The Study revealed several underlying dimensions critical for the transfer process. The e-learning system could not be seen as independent of organisational parameters and a black boxing of the technology seems undesirable. Different dimensions appeared to be important at different stages. Therefore, there is an ongoing alteration of technology in the technology transfer process. A complex entwined structure indicates that considerations of qualitative dimensions are important when securing successful transfer of complex technology with socially embedded knowledge.