A brief overview of formation method of flexible learning objects is presented in this article. The basis of this method is e-learning material that is structured and separated from display rules. The learning objects that have such e-learning material may be adapted to individual needs and may be used in different learning contexts without changing e-learning material. To change the presentation form of e-learning material of such objects, it is enough to change display rules of this material. However, if the e-learning material must be adapted too, it is much easier to do this as the material is structured and contains less technical information of representation. The adaptation of such learning objects is more effective and needs less work time input, therefore they are called as flexible learning objects.