: This research has attempted to find the impact of information quality (IQ) and system quality (SQ) on users’ attitude to adopt the interactive TV based auction service. The primary two factors, IQ and SQ, frequently have been found in a number of IS studies as significant factors affecting users’ attitude toward innovative products or services. In this study, we adopted the two factors and trust as a mediated factor to explain how the factors affect users’ attitude for the interactive TV based auction service, t-auction. In order to empirically verify our research model, we collected 1028 samples through online survey. By doing confirmatory factor analysis, we checked that the research model satisfied the convergent, discriminant validity and model fits. The results showed that all factors including IQ, SQ, and Trust have significant effects on users’ attitude. Additionally, both IQ and SQ had greater direct influence on trust than their direct impact on attitude, and the dir...