The benefits of information technology cannot be obtained unless potential users utilize it for their work. This led to a lot of research works on computer system acceptance. But most of the works address the early stage of system introduction, leaving the learning effect on system acceptance unexplored. In this longitudinal study, two groups of novice and experienced users have been empirically investigated and compared for their acceptance of computer system and for the learning effect of actual usage. A research model based on the technology acceptance theory has been proposed and applied to the two groups. The result shows that the factor job relevance gets more important and the effect of user training on system acceptance diminishes as time passes. This finding may help introducing computer systems which can be easily accepted by users over the whole life cycle period of computer systems.