Education For Today Vol. 21 (2) March, 2025 323 Journal of Faculty of Education, University of Calabar, Calabar - Nigeria AVAILABILITY AND UTILIZATION OF E-LEARNING TECHNOLOGIES IN BUSINESS EDUCATION CONTENT DELIVERY IN TERTIARY INSTITUTIONS IN CROSS RIVER STATE, NIGERIA Asuo, Helen Voke +234-08036201420 helenvokeasuo@gmail.com & Abeng, Christiana Oliver (Ph.D) christabeloliver27@gmail.com +234-7043642492 1 Department of Business Education Faculty of Vocational and Entrepreneurial Education University of Calabar Calabar-Nigeria 2 Department of Vocational and Technical Education Faculty of Education University of Cross River State Calabar-Nigeria Abstract The study assessed the availability and utilisation of e-learning technologies in the distribution of business education materials within higher education institutions in Cross River State. In the quest to achieve the aims of this study, two research questions were articulated and later honed into two null hypotheses. The design of the survey research was considered appropriate for the inquiry. The population for the study comprised 57 business educators from three universities situated in Cross River State. The research utilised a comprehensive census methodology. A comprehensive questionnaire comprising 58 items and utilising a four-point rating scale, titled ―Availability and Utilisation of E-learning Technologies Questionnaire (AUELTQ), was employed as the instrument for data collection. The instrument was subjected to validation by a group of three experts, including two specialists in business education and one authority in measurement and evaluation, all associated with the University of Calabar. The reliability was assessed using the Cronbach Alpha Method, yielding coefficients of .78 for Availability and .75 for Utilisation of E-learning Technologies, respectively. A total of 57 copies of the questionnaire were disseminated, and all were duly retrieved. The mean and standard deviation served as the analytical tools to address the research enquiries, while the population t-test was employed to evaluate the hypotheses presented. The findings indicate a limited availability and minimal utilisation of e-learning technologies in the delivery of business education content. The examination of hypotheses indicated that the degree of accessibility and the scope of application of e-learning technologies in the delivery of business education content within tertiary institutions in Cross River State is markedly deficient. Based on the findings, it was suggested, among other things, that the government should address the deficiencies in e-learning technologies. This includes the provision of a virtual learning environment, digital libraries, electronic boards, and interactive whiteboards. These technologies are increasingly becoming