In e-learning, the development of multimedia educational content material has been a success factor. However, as these processes are expensive and timeconsuming, there is a need for making the content reuse easier and institutions are establishing partnerships in order to share content and services. In this context, Learning Objects (LO) and standard metadata have been grown in acceptance. In spite of this, several developers have found it difficult to use and reuse LOs. Then there is still a need for providing mechanisms that promote LO reuse. The current trend is on making these LO even smaller, structured according to a hierarchy of interconnected nodes. Some recent approaches are based on the use of topic maps, ontology and knowledge bases in order to work with the content that are embedded into the educational material. This thesis presents a model for structuring and representing this content according to the involved information and conceptual unities. In addition, we also present an architecture that allows the different semantic levels of information to be considered in an e-learning environment. This architecture is based on related work on data integration and it establishes a context for the proposed modeling approach for representing educational content and therefore contributes for its acceptance and use by the e-learning community.