As a typical Internet application, an m-Learning system is an innovative approach for delivering well-designed, learner's centred, interactive and facilitated learning environments to anyone, anywhere at any time. Cloud computing is a technology and a business model that allows the delivery of an extensible set of storage and computing facilities with a provision and pay as you go model. This position paper discusses the problem of content adaptation for mobile devices in a Cloud context. A device independent model is presented in order to achieve automatic adaptation of the content based on its semantics and the capabilities of the target device. An m-Learning SaaS Cloud framework is presented for adapting, displaying and manipulating learning documents on smart devices. Some aspects of services integration in the Cloud for m-Learning are also discussed