In Vietnam, e-Learning lessons have been implemented in preschools since 2009. However, until now, there have not been any set of assessment criteria and the rating scale for this activity. The development of assessment criteria and rating scale for e-Learning lessons is critical to help preschool teachers to design of e-Learning lesson more effectively. At the same time, it makes the assessment of e-Learning lessons more accurate and scientific. By analyzing and synthesizing relating documents and the papers of local and foreign authors, combined with comparing and analyzing the application of information technology in teaching activities in Vietnam in reality, this article systemizes the general requirements for e-Learning lessons for preschool children, the selection criteria for teaching contents and for subjects and electronic databases. Based on these, the author proposes an rating scale with 17 criteria for an e-Learning lesson.