This paper relates to the effect of tablet PCs in e-learning. We performed analysis based on the "dual channel model", which models the information processing capabilities of humans. More specifically, we provided paper media, keyboards, pen tablets, and tablet PCs as input devices used for annotations during e-learning, measured the gaze point of each learner by an eye-mark recorder, and evaluated each device by setting memory and comprehension tests, giving questionnaires, and evaluating the note-taking. As a result, we have shown that the use of tablet PCs in e-learning 1) enables concentration on the content, 2) reduces the extraneous cognitive load imposed by making annotations, 3) increases learners' comprehension and memory retention, and 4) enables efficient note-taking, thus increasing the accuracy of notes as learning aids. © 2010 IEEE.