Researchers are confronted with a choice among models to explain Web acceptance and usage. Therefore, as Venkatesh et al. (2003) suggest, there is a need for a review and synthesis in order to progress toward a unified view of Web acceptance and usage. In this situation of development, a theoretical model based on technology acceptance (TAM) and flow, is proposed to describe the extrinsic and intrinsic motivations, respectively, for Web users. The aim of the research is thus (1) to investigate how well flow-model theory can be aligned with TAM and (2) to provide a relationship with the Web acceptance and its proper usage. Furthermore, better measures for predicting and explaining Web use will have greater practical value. Singular Web sites would like to assess user demand for new design ideas to facilitate electronic service quality and flow. Users would like to find a Web site leading to an enduring and cost-effective relationship.