Learning mathematics during the Covid-19 pandemic required a lot of adjustments, in terms of materials, methods, media, strategies, and so on. This paper describes the results of one best practice in learning mathematics by implementing e-peer tutoring method as a form of distance learning during the Covid-19 pandemic. The aim of this writing is to describe the implementation of e-peer tutoring method in learning mathematics, especially in the material of Linear Equations and Inequalities of One Variable for grade VII Junior High School 1 Wonosari, Gunungkidul. The stages of this method includes the preparation, implementation, and evaluation. Analysis of initial ability, tutor selection, group formation, and preparation of learning program were carried out in the preparation stage. As for the activities at the implementation stage, the teacher uploads material and discussion sheets via Google Classroom, students discuss in their groups through Whatsapp group with the help of the tutor, students send assignments online, and the tutor reports on discussion activities. At the evaluation stage, students take test and fill out the questionnaires. The results at the evaluation stage indicate that this method can work well and has a positive impact on cognitive and affective aspects. In terms of cognitive aspects, the average score and percentage of students’ mastery increased compared to the previous basic competencies. In terms of affective aspect, this method has a positive impact on students’ motivation and self-confidence.