The widespread use of smart phones and mobile communication offers the opportunity to develop technology that will assist students to learn anytime and anywhere. This paper presents the development of M-learning tool for Windows mobile platform, in order to add values on the existing conventional and electronic learning. The system utilizes ASP.NET mobile web forms, Structured Query Language (SQL), and Extensible Markup Language (XML). This tool contains five modules that are lecture materials, assignment, academic information, discussion and quizzes. This paper also described the limitations of mobile phones in M-learning application development. The main objective of the research that has been carried out is to develop M-learning tool application using the Microsoft.Net infrastructure that runs on three-tier network architecture. © 2010 IEEE.