The changes that computers have introduced to society include the way and speed in which humans acquire knowledge and process information. The use of computers has been driven by academic research, and it is within academic settings where the use of computers has been felt stronger by society. This paper identifies the different types of learning objects and determines the factors that should be taken into consideration in the creation of learning objects, along with the different tools needed to create them. Next, we will analyze the factors that should be taken into consideration in the creation of these modules, such as learning types, social and psychological factors of learning that guide the creation of learning objects; tools and recommendations proposed to facilitate the creation of learning objects and economic costs of developing these materials.