The importance of accessibility to digital resources is now widely acknowledged. The W3C WAI has played a significant role in promoting the importance of accessibility and developing a framework for accessible Web resources. The accessibility of e-learning provides additional challenges that may not be faced when providing access to other Web resources. The authors argue that there is a need for a more sophisticated model for addressing e-learning accessibility which takes into account the usability of e-learning, pedagogic issues and student learning styles in addition to technical and resource issues. The authors expand on these issues and propose a holistic model for the development of accessible e-learning resources.