A major challenge in the field of e-learning is to make teaching material reusable. A solution that became widely acknowledged is the learning object approach, and revolves about a set of principles that facilitate the reuse and the distribution of knowledge intended for teaching. Moreover, to build virtual learning environments that do not require the attendance of human teachers and that is able to provide highly tailored instruction, it is necessary to model the cognitive processes of the learner by means of cognitive models. However, these models often avoid the issues of knowledge engineering. Especially, knowledge reuse and knowledge distribution. This article proposes to unify principles of the cognitive modelling theories and those of the learning objects approach, in order to benefit from the advantages of each.