This study used the spillover effects and the reversal theory to examine the impact of website banner on the advertising attitude. This study recruited 146 volunteers to test on a computer program with an eye-tracking device. All participants’ eye movements data were recorded and analyzed, and this study also used a psychological scale to measure the participants’ attitudes. Results showed that if an advertising banner arouses the viewer's negative attitude, the negative attitude does spill over to the host website. When a viewer has a negative attitude toward a host website, his/her fixation time and revisits intention of the host website will significantly reduce. These findings not only help advertisers in planning advertising strategies but also provide some valuable implications for the website developers.