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Purpose – In this study the technology acceptance model (TAM) is used to investigate non-users' acceptance of e-books. This study evaluates the relationships between perceived ease of use and perceived usefulness, perceived usefulness and intention, and attitude and behavioral intention towards using e-books. Design/methodology/approach – This study utilized a quantitative approach where questionnaires were used to collect data from 119 undergraduates from the mathematics department of University Putra Malaysia (UPM), Malaysia. Findings – The result shows that perceived ease of use is positively related to attitude. Perceived usefulness has a significant effect on attitude towards using e-book. Perceived ease of use also has a significant effect on perceived usefulness. However, perceived usefulness has no significant effect on intention to use. Originality/value – This study has provided some useful factors based on TAM model on non-users' intention of using e-book. [ABSTRACT FROM AUTHOR]