The impact and usage of sale promotion in marketing have been increasing out rapidly. However, marketing academicians pay not much attention to this area since a new type of sales promotion is introduced in every day and there is not much promotion-related data stored. The reason why academics don’t catch up real marketing world is lack of framework to compare, evaluate, and create promotional tools. The paper proposes a new structure of sales promotion tools and compares the effectiveness of various sales promotion tools based on the structure. The structure of sales promotion tools is composed by three factors, characteristics of benefit, time of benefit endorsement, and precondition for benefit. The first factor divides promotional tools into the ones that give customers monetary benefits by discount and the others that give non-monetary benefits. The second factor divides promotional tools into the ones that give customers benefits immediately right after they agree to take promotion and the others that give benefits a certain period time later, for example, you can use it next visit. The third factor divides promotional tool into the ones that give benefits to the customers who can satisfy certain conditions, and the others that give benefits without any condition. Various promotional tools could be classified into one of eight categories in this structure. If one understands the characteristics of each category in this structure, such as how much effective it is on increasing sale volume and on communicating with customers under different situations, marketing people can select a proper promotional tool for his marketing objective in a given situation. Based on this framework, the paper try to find out effectiveness of three factors on both sale and communication. Sales effect consists of brand switching, sale volume increase, and repurchase intention, and communication effect consists of attitude for sales promotion, attitude for brand, and purchase intention. The paper develop hypothesis that price discount is better than non-monetary benefit, immediate benefit is better than delayed benefit, and conditional benefit is better than non-conditional benefit from existing theories, such as prospect theory, mental accounting, and self perception theory. The study conducts a questionnaire survey with experimental elements. It shows 8 different SPAD(sales promotional advertising) to subjects and gets measures about their evaluations. Number of respondents is 237 and most of them are students. The result shows that price discount type, immediate benefit type and conditional benefit type are more effective than the other type in the same factor for most cases. However, promotional tool of non-conditional benefit is better in brand switching situation. This study suggests that marketers should provide consumers with a price discount rather than non-monetary benefit. The reason behind this is that price discount is perceived as sacrifice reduction (pay less) rather than benefit increase (unexpected money) and sacrifice reduction is usually perceived as more salient than benefit increase. Therefore marketers need to develop a promotion tool that consumer tends to perceive as sacrifice reduction. The results also shows that immediate benefit can be perceived as sacrifice reduction and delayed benefit as benefit increase since immediate benefit may be perceived as slashing price paid. Conditional promotion needs consumer’s involvement and it becomes more effective in making sales and communication. In order to generalize this result, one has to apply it to many other situations with different promotional tools in a stricter experimental design.