Content Design is the heart and soul of the E-Learning development process. The results and achievements of E-Learning depend upon the strength of the foundation of content design. This foundation lies in the stage of conceptualisation. At this stage, the seasoned experts sit together and conceptualise the entire content by visualising with their thorough subject knowledge about the desired outcome of the learning process. It helps them to narrow down the significant topics and important key heads which have to be a part of the complete module.