The Service-Oriented Architecture (SOA) is used by system development method, and it allows system integration to become more flexible. Teaching resources of e-learning are reusable, which is why this research employs the concept of SOA and characteristics of web services to implement an e-learning prototype system that can go across platforms. This research has developed the software components of SOA and web service in .NET development platform. The .NET application is integrated in JAVA application even it can be integrated into the same system, and truly achieve the integration of heterogeneous ELearning System. This system will be simple, has open standards, has a wide range of integration, is highly efficient, and provides highly flexible integrated services.