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In fact, ERP system has become required for many organizations particularly those organizations that have foundations in different countries. Recently, some organizations in Yemen have adopted ERP system but the usage of this system failed as it faced user resistance. Hence, the prime concern of this study is to investigate the resistance factors of Enterprise Resource planning from user perspective not organization or technical perspective to specify the basic reasons for user resistance to successfully adopting ERP system. Four factors are examined their association with adopting ERP. These factors are user training, resistance to change, user expectation, and system usage. A questionnaire was distributed to 200 of ERP end users. Linear regression analysis program was used to analyze the data and examine the relationship between user’s resistance factors and ERP adoption. The result shows that each of user’s training, resistance to change and system usage has a significant relationship with ERP adoption, However results show no relationship between user expectation and ERP adoption. This paper benefits management in organizations by providing the factors that contribute to adopt ERP system. [ABSTRACT FROM AUTHOR]