Universitas Terbuka (UT) is an institution of higher education that implements distance education in Indonesia. UT has provided expansive opportunity for Indonesian citizens and foreigners, wherever their place of residence, to attain higher education. In implementing distance education, UT utilizes numerous learning materials, either in the form of printed materials or non-printed materials. Utilization of technology into the learning process also becomes a priority in implementing distance education at UT that can help learners to study independently. UT has produced various IT-based intensives in media delivery systems and instructions. UT has also shared some of their educational products free and open to public through UT Online programs. The purpose of this study is to analyze the users’ perception toward the quality of Accounting Dry Lab (ADL) as Open Education Resources (OER). Respondents in this study were students in accounting department who were active at the registration period of 2012 to 2013. This research seeks to identify each variable the users’ perception on content quality and features quality of ADL and also to analyses which variable has significant. The findings showed, the quality of ADL Program has been is good, majority of the user perception of agree and strongly agree with the quality of the contents and features of ADL Program. Although there are still weakness quality in accessibly and network very slow. Another interesting result from users’ that the assessment and feedback in ADL the most interesting and interactive point. In the future, ADL Program can replace the face to face practicum and also can be used by the public as OER, especially in accounting.