This purpose of this study is to examine how the Technology Acceptance Model (TAM) can be used as a practical tool for early user acceptance and adoption of testing mobile communication devices for learning by evaluating the relationships among perceived usefulness, perceived ease of use, attitude towards using, behavioural intentions to use and actual use. In the study, 60 potential users were presented with an introductory demonstration of smart phone for a digital systems course. Following the demonstration, data on user perceptions and attitudes about smart phones were gathered based on this initial exposure. Subjects with prior experience using the smart phones were eliminated from further analysis resulting in a final sample of 40 users. The results indicate that actual use of smart phones for learning is significantly influenced by students intention to use and behavioural intention to use smart phones for learning is largely influenced by users perceived usefulness and attitude towards the smart phone. Students attitude towards the use of the smart phones are influence by the perceived usefulness and perceived ease of use of the smart phones. Implications of these findings for practice and research are examined.