The Internet of Things is the network of physical objects or things embedded with electronics, software, sensors, and network connectivity, which enables these objects to collect and exchange data. This means that all things to be inputted from sensors embedded in devices are connected to internet, and to be accessed with anywhere and anytime. The Internets of Things allows things (or objects) enables to be sensed and controlled remotely across existing network infrastructure, creating opportunities for more direct integration between the physical world and computer-based systems, and resulting in improved efficiency, accuracy and economic benefit, when loT is augmented with sensors and actuators, the technology becomes an instance of the more general class of cyber-physical systems, which encompasses technologies such as smart grids, smart homes, smart cities and smart educational institutes. If e-learning environment is applied to Internet of Things, whole learning activities will be defined as things (or objects). The relationship between e-learning and loT is reviewed how to apply on smart environment. This article is focused on the education area based on Internet of things, providing large virtual spaces where allows learners to approach with a subject of learning. Here it proposed the reference model to improve the learning outcomes of learners.