As a valuable communications medium, the World Wide Web has undoubtedly become an important playground of commercial activities. Founded on a hypermedia document system, this medium plays a critical role in getting messages across to visitors, who may be current or perspective customers. In business-to-consumer (B2C) Web sites, companies are engaged in a wide range of activities including marketing, advertising, promotion, sales, and customer service and support (Berthon, Pitt, & Watson, 1996; Singh & Dalal, 1999). As a result, practitioners and scholars alike have started to examine various techniques ranging from the overall structure of the online retailing interface to individual features as banners, animation, sound, video, interstitials, and popup ads (Rodgers & Thorson, 2000; Westland & Au, 1998). Consumers are the ultimate judges of the success of any online retailing site, and consumer perceptions mediate content factors in influencing their attitude toward electronic commerce as well as individual e-tailing sites, complementing the roles played by Web site content in shaping consumer attitude.