Abstract: “With the increasing popularity of internet usage, internet economy has flourished. According to a study done by Institute of Information Industry (2012), the total revenue of Taiwan’s internet business was 562 billion NT dollars in 2011 and 10% of it was contributed to overseas shopping. The study also found an increasing number of Taiwan consumers made their overseas shoppings by themselves via the companies’ websites, instead of using internet transnational surrogate buying services. Previous studies on internet transactional surrogate buying service mainly focus on the investigation of consumers’ intention in usage and consumers’ attitude towards using the internet transnational surrogate buying services. Very little research has been done on investigating the antecedent variables that have effects on consumers’ attitude towards the internet transnational surrogate buying services usage. In addition, whether and how consumers’ attitude towards using the internet transnational surrog”

Keywords: internet transnational surrogate buying service, merchandise attribute, perceived benefit, perceived risk, openness, materialism.