The acts to teach, to learn and to work are never socially isolated. According to (Benoit, 2000), they are the cultural resultant, articulated and developed through a defined practice gathering in a place, virtual reality or, an unspecified number actors questioning themselves and wondering about the necessary knowledge, abilities and attitudes with the acquisition and the control of competences specific to a given field, whether it is of an academic or professional nature. Our aim, with the MEMORAe approach, is to operationalize connections between e-learning and knowledge management. To that end, our objective is to model and build a learning environment taking into account at the same time these two aspects. In the e-learning side, these last years, the modelling of learning environments was studied in educational engineering according to two principal approaches: • Approach by the resources, based on the paradigm of the learning objects; • Approach by the activities, based on the concepts of learning units, activity and teaching scenario. In the knowledge management side, knowledge engineering proposes concepts, methods and techniques making it possible to model, formalize, acquire knowledge in organizations to operationalize, structure or manage in the broad sense (Charlet, 2001). The same author specifies that these methods and tools are intended to support the dynamics of knowledge in the organization. Within the framework of the MEMORAe approach, we propose to associate knowledge engineering and educational engineering in order to model and build a learning environment according to the approach by the resources. We made the choice to test and evaluate the contribution of the organizational memories based on ontologies in a context of training within a learning organization. Let's note that, on one hand, such an organization must favour learning at several levels (individual, group and organization) and maximize organizational learning ; on the other hand, it forms a communities of practice constellation.