The paper shows an original XML based solution for developing an efficient computer assisted testing and learning system. E-learning contains traditional methods and techniques and by using the information and communication technologies will assist the individual in achieving knowledge and skills in certain fields. It is an accessible way to information and knowledge, and offers new and efficient methods of teaching, learning, permanent education and knowledge evaluation. E-learning technologies may be complementary or an alternative to the traditional education methods. E-learning allows organizing the on-line learning process by subjects or themes, while traditional education is generally organized in groups by age. The e-learning tool we propose is using new and modern technologies, such as XML which has a major advantage in its adaptability, and the fact that data modeled with XML are human readable. Together with visual high level programming languages, such as Visual C++, C#, Java, XML technologies can lead to a powerful e-learning system.