成熟的行動通訊環境觸發許多新的商務服務興起，Online to Offline或Offline to Online (O2O)是近年 崛起的行動商務模式，消費者於實體店中享受服務或取得商品，而在網路上進行交易或付費的過程，此整合 虛實服務的商務服務模式將會對消費者的購物行為產生影響。本研究的目的即以消費價値理論與理性行為理 論探討消費者對Offline to Online商務服務模式之使用態度與意願，同時分析影響消費者使用O2O商務服務 模式最重要的消費價値因素。本研究以網路問卷進行資料蒐集，共回收302份有效問卷，再以偏最小平方法 進行資料分析。研究分析結果說明，新奇價値、情感價値、情境價値與功能價値影響使用態度，並且使用態 度影響使用意願，其中新奇價値是影響使用態度最重要的消費價値因素。此外，女性消費者著重情境價値的 獲得，而男性消費者則較著重新奇價値的感受。本研究結果能提供給未來有心經營O2O的業者，於經營管理與行銷策略應用之參考。

Mature mobile communication environment triggers off emergence of new business models. Online to Offline or Offline to Online (abbreviated as O2O) commerce is the appearance of mobile business model in recent years. The consumptive concept of O2O is “the consumers enjoy services or purchase goods in the physical stores, but their transaction or payment processes show on the web”. Owing to the rapid development of mobile commerce, the new business model integrated service of virtual and physical will impact on consumers’ shopping behavior. The purpose of this study investigates the using attitude and intention of Offline to Online commerce based on Consumption Value Theory and Theory of Reasoned Action. Meanwhile, this study also analyzes the most important factor of consumption value to influence on consumers’ purchase decision in Offline to Online commerce model. This study collects data from the web questionnaire and 302 valid respondents are invited to respond the questionnaire. The Partial Least Squares (PLS) is adopted to analyze the collected data. The results show epistemic value, emotional value, conditional value, and functional value to significantly impact on attitude towards usage. The attitude toward usage significantly impact on usage intention. Meanwhile, the epistemic value is the most important factor of consumption value to influence attitude toward usage. In addition, female consumers focus on obtain of emotional value and male ones focus on feeling of epistemic value in Offline to Online commerce model. Hopefully, this research could be served as a reference to O2O industry in the future.