The study aimed to identify the degree of using e- learning in teaching mathematics from the teachers and supervisor's perceptions, in cycle two schools in Al-Dhahirah Governorate. It also investigated if there are statistically significant differences in the responses of the study participant of teachers and supervisors due to gender and years of experience variables. The study followed the descriptive analytical approach, which suits the aims of the current study and its specific questions. Therefore, the study was applied to a random sample of mathematics teachers and supervisors in cycle two schools in Al-Dhahirah Governorate. The sample size included 124 of teachers and supervisors. A questionnaire prepared by the researcher was used to collect the data, including three parts: degree of availability of e-learning requirements, degree of using e-learning and obstacles of applying e-learning. These three parts were consistent with the research questions of the current study. The results of the study revealed that the participants' estimates of the degree of using e- learning in teaching mathematics from the teachers and supervisor's perceptions, in cycle two schools in Al-Dhahirah Governorate was low, in general. The participants perceived high degree of practice for part one in the questionnaire. However, they perceived low degree of practice in part two and three. The results also indicated that there were no statistically significant differences at the level of significance (α = 0.05) to the degree of using e- learning attributed to the gender variable, in relation to the total, part one and three. However, the results indicated that there were statistically significant differences in the degree of using e-learning in favor of male teachers. Additionally, the results showed that there were no statistically significant differences at the level of significance (α = 0.05) in the degree of using e-learning due to the years of experience variable, in relation to the total, part one and three. However, the results indicated that there were statistically significant differences in the degree of using e-learning in favor of participants whose years of experience are (more than 10 years). The study presented a set of recommendations and suggested research related to the previous result, all were included in the study. Firstly, it is crucial to provide the schools with the e-learning requirements. In addition, emphasizing the importance of E-learning. Also, paying more attention to the teaching methods that encourage the use of E-learning.