e-TES is an electronic teaching evaluation system designed, tested, and implemented at the Umaru Ali Shinkafi Polytechnic Sokoto. The system is aimed at allowing students to evaluate their individual course lecturer?s performance at the end of each semester. Nowadays, in order to maintain and checkmate the quality of teaching and learning in our tertiary institutions, there is need to evaluate course materials, course delivery, lecturer?s performance, lecturer?s attitude, and students-lecturer relationship. This kind of evaluation can no longer be done manually due to the large number of students and courses offered by tertiary institutions in Nigeria. As such, this paper was aimed at investigating the possibility of developing and implementing an online teaching evaluation system that will facilitate faster and easy evaluation process at the end of each semester. The system generate reports on each course lecturer?s performance, overall lecturer?s performance within the department and college, and overall Polytechnic lecturer?s performance for the semester. In addition, this paper presents the student?s ability and perception towards accepting using the e-TES application. An existing user acceptance theory involving UTAUT model was adopted to examine the level of student?s acceptance of e-TES. A group of 100 students participated for the testing and evaluation of the e-TES. The UTAUT factors adopted to examine the user acceptance (i.e. use behavior) of e-TES system are: performance expectancy, effort expectancy, social influence, attitude toward using technology, facilitating conditions, all against the user behavioral intentions. The finding of this study showed little acceptance for using e-TES system among students. The interpretation could be because students are not familiar with this system because they are seeing it for the first time. Again, some might be scared considering they are asked to evaluate their own lecturers. Among the factors that were tested are behavior intention, social influence, behavior use, and expected influence. It is found that social influence is the least predicator of behavior use. Thus, it could be concluded that behavioral intention is a strong predictors of behavioral use, whereas facilitating conditions moderately predict behavior towards using e-TES system. Similarly, effort expectancy is a strong predictor of behavioral intention.