E-learning and intelligent tutorial systems are intended to provide a tailored training and instruction for each student. Computer-based learning is supposed to provide the most possible individualized instruction at an affordable cost. The thesis includes a detailed study on the instructional standards and specifications, such as IEEE LOM and SCORM (ADL), used for developing learning materials. The SCOs are granulated SCORM-based learning objects that can be accessed, reused and shared by various learning management systems across the WWW. Therefore, it is required that SCOs must be independent from the context of learning objects. The thesis also includes the development process of a trial example for an online course called Online Database Course (ODC). It was developed as a mini, simple version of a comprehensive learning management system to offer various learning and tutoring materials. The semistructured XML database together with XSLT, Xpath and DTD technologies were used for creating, structuring and retrieving the various instructional materials. In addition, JSP, RDB and SQL technologies were deployed for developing platform and server independent learning functionalities, and for generating Internet-based dynamic learning contents. Macromedia FlashMX was integrated with XML-based data for developing learning materials, as well as being used for creating various interactive learning activities. Moreover, the study also includes a mapping process of an UML class diagram into an XML-based document. The studies shows that by defining a 'role' attribute for learning objects, they can be reused for creating different learning materials.