New technologies, called IPTV are stealing away customers and reducing revenues from the traditional fixed telephony services. The new IPTV technology can offer ubiquitous TV broadcasting based on the Internet Protocol, allowing video-on-demand and other services,as well as the traditional cable TV services, changing the way in which subscribers watch and interact with entertainment. With this new technology, IPTV consumers will be able search for and watch the content they want, at any time they want, in any of the following devices - TV sets, computer monitors,and portable devices. In this context, the main tasks concerned with IPTV business are not only identifying, understanding and improving the critical factors that will determine the successful adoption of the IPTV service but also developing sustainable competitive customer loyalty and involvement resulting in buying intention. We propose that customer loyalty and relationship involvement be viewed as the key elements of creating sustainable competitive advantage in IPTV service. This paper analyzed the positive attitude formation using the basic and extended TAM and also revealed how the positive IPTV attitude relate to relationship involvement and customer loyalty finally creating purchasing intention. And we also tried to find out that customer involvement will be a sort of key roles in the linkage among the antecedents factors of consumer attitude. A survey targeting for IPTV users was conducted. The data was analyzed by reliability, New technologies, called IPTV are stealing away customers and reducing revenues from the traditional fixed telephony services. The new IPTV technology can offer ubiquitous TV broadcasting based on the Internet Protocol, allowing video-on-demand and other services,as well as the traditional cable TV services, changing the way in which subscribers watch and interact with entertainment. With this new technology, IPTV consumers will be able search for and watch the content they want, at any time they want, in any of the following devices - TV sets, computer monitors,and portable devices. In this context, the main tasks concerned with IPTV business are not only identifying, understanding and improving the critical factors that will determine the successful adoption of the IPTV service but also developing sustainable competitive customer loyalty and involvement resulting in buying intention. We propose that customer loyalty and relationship involvement be viewed as the key elements of creating sustainable competitive advantage in IPTV service. This paper analyzed the positive attitude formation using the basic and extended TAM and also revealed how the positive IPTV attitude relate to relationship involvement and customer loyalty finally creating purchasing intention. And we also tried to find out that customer involvement will be a sort of key roles in the linkage among the antecedents factors of consumer attitude. A survey targeting for IPTV users was conducted. The data was analyzed by reliability, New technologies, called IPTV are stealing away customers and reducing revenues from the traditional fixed telephony services. The new IPTV technology can offer ubiquitous TV broadcasting based on the Internet Protocol, allowing video-on-demand and other services,as well as the traditional cable TV services, changing the way in which subscribers watch and interact with entertainment. With this new technology, IPTV consumers will be able search for and watch the content they want, at any time they want, in any of the following devices - TV sets, computer monitors,and portable devices. In this context, the main tasks concerned with IPTV business are not only identifying, understanding and improving the critical factors that will determine the successful adoption of the IPTV service but also developing sustainable competitive customer loyalty and involvement resulting in buying intention. We propose that customer loyalty and relationship involvement be viewed as the key elements of creating sustainable competitive advantage in IPTV service. This paper analyzed the positive attitude formation using the basic and extended TAM and also revealed how the positive IPTV attitude relate to relationship involvement and customer loyalty finally creating purchasing intention. And we also tried to find out that customer involvement will be a sort of key roles in the linkage among the antecedents factors of consumer attitude. A survey targeting for IPTV users was conducted. The data was analyzed by reliability, correlation matrix, confirmatory factor analysis, covariance structure, and modulation effect using SPSS 15.0 and Amos 7.0. The samples of 193 IPTV user indicate that the antecedents are consist of four dimension(perceived usefulness, perceived ease of use, perceived delight,customer trust) and customer trust is developed into satisfaction, involvement, loyalty, finally buying intention. We have reached the following conclusion about the antecedents and outcomes factors of customer attitude for the launch of IPTV. First, among the antecedents of customer attitude, perceived usefulness and customer trust showed the positive effects but perceived ease of use and customer trust did not. Second, we found out that there were direct relationship among customer attitude, customer satisfaction, customer relationship, and customer loyalty. Particularly, the correlations between customer satisfaction and customer involvement, customer involvement and customer loyalty were high, and the indirect effects also were very significant. This means that the enhancing strategies involving satisfaction, involvement and loyalty are especially more important for the success of IPTV business. Third, it turned out that there were positive relationships between customer satisfaction or customer loyalty and purchasing intention but the effect of customer involvement was rejected. It was notable that the direct effect of customer involvement on purchasing intention was not exist, This probably means that the proper management about other indirect paths being involved with satisfaction and loyalty will be more important to create connection to ultimate buying intention. Based on empirical results, we suggest managerial implications about IPTV business strategies,focusing on the antecedents of customer attitude and following measures inducing customer loyalty and purchasing intention. First, IPTV marketers should take the initiative to enhance interactions among TAM variables to facilitate spreading speed in IPTV services. Eliminating barriers to negative customer attitude and clearly conveying the added value provided by differentiate IPTV services through the relationship marketing are crucial to acquire customer share in IPTV market. Second, IPTV marketers are encouraged to establish the positive direct and indirect linkages among the antecedents(perceived usefulness, perceived ease of use, perceived delight, customer trust), mediating variables(satisfaction, involvement, loyalty), and outcomes(purchasing intention),while developed into the practical business strategy. Third, IPTV managers are required not only to understand the adoption process of emerging IPTV services but also to grasp the interactions among satisfaction, involvement, loyalty,and purchasing intention seeing through integrative approach between management information system and marketing. Finally, IPTV providers should anticipate this industry shake out and effectively position and differentiate their IPTV offers to maximize chances of success.