The promotion of users’ ERP assimilation and the realization of business value of ERP systems depend on users’ continuous learning. Through a multi-case study, this study aims to explore the pattern and theory of ERP assimilation-oriented user learning. The results suggest that ERP assimilation-oriented user learning can be grouted into 4 phases, namely, training phase, adapting phase, routine phase, and extending phase, as well as that the mandatory requirements of learning phase weaken continuously. Learning-via-practice, learning-via-communication, learning-via-support, and learning-via-investment are four usual learning ways, and learning-via-practice and –communication are more effective than learning-via-support. In the same learning phase, the learning ways of different ERP users are same, but different in different learning phases. User voluntary participation, organizational enforcements, and learning opportunity determine whether a transaction user can become a VIP user, and under their effects, ERP users have 8 different growth paths.