The development of Learning Objects (LOs) is a challenge to many teachers. Much as they would like to integrate an E-Learning technology, they do not have the time, the resources, or the technical capability. In this regard, Cebu Institute of Technology-University (CIT–U) established the E-Learning Competency and Research Center (eCRC) to provide the venue, the tools, and the technical expertise to design and develop LOs. The main purpose of this study was to develop and evaluate electronic learning objects (LOs) for Digital Electronics. It was aimed at determining the degree of acceptability and effectiveness of the LOs being developed and describing best practices in the design and development of LOs. The study employed both descriptive and experimental research methods. The LOs were developed using ADDIE technique. Formative and summative evaluations were conducted to enhance and determine the acceptability of the LOs. On effectiveness, a quasi-experimental study was made. High weighted means from the summative survey and a significant effect size of the experiment were obtained. The study concludes that the LOs are highly acceptable and effective as instructional tools to enhance digital electronics instruction of CIT-U. The study recommends the development and evaluation of more LOs considering different competency areas in order to build a repository of reliable LOs for quality instruction.