This paper examines various constructs of an extended TAM, Technology Acceptance Model, that are theoretically influencing the adoption and acceptability of mobile learning among 3G enabled mobile users. Mobile learning activity-based, used for this study were drawn from behaviourist and “learning and teaching support” educational paradigms. An online and manual survey instruments were used to gather data. The structural equation modelling techniques were thenemployed to expla in the adoption processes of hypothesized research model. A theoretical model ETAM is developed based on TAM. Our result proved that psychometric constructs of TAM can be extended and that ETAM is well suited, and of goodpedagogical tool in understanding mobile learning among 3G enabled handheld devices in southwest part of Nigeria. Cognitive constructs, attitude toward m-learning, self-efficacy play significant roles in influencing behavioural intention formobile learning, of which self-efficacy is the most importance construct. Implications of results and directions for futureresearch are discussed.