Learning Objects is not a new approach in electronic learning system. It has been applied since more than seven years ago. It can be clearly seen in CanCore project [9] in Canada and the emerging of several standards of Learning Objects by well-known organizations such as IEEE. L3OP (Learning Objects Technology in Object-Oriented Programming ELearning System) project applies the Learning Objects concept into electronic learning system focusing on digitalizing learning styles (especially among higher education students). The electronic learning systems have been used by these students since past few generations and many of them have been enhanced. However, some students still feel that the electronic learning systems are not as effective as they may seem. The reason is varieties of traditional methods of learning styles used by these students, for example, jotting down and highlighting notes cannot be done in the electronic learning systems. For example, some students prefer to use highlight pen or marker to underline the important notes. However, the electronic learning systems can not digitize the styles. The project is only concentrated on visual type of learners. The Learning Objects approach used in this project not only to ensure the organization of the database but also the reusability of the learning content itself.