The study investigated the consumers who use mobile phone service in Tainan city by questionnaire survey, extracted three factors by factor analysis, studied on the factors affecting consumption attitudes of mobile advertising. According to descriptive statistics, factor analysis, reliability analysis, multiple regression, cluster analysis, chi-squares test and MANOVA, the results show: low-middle income consumers are the group of favorite mobile advertising. Therefore, mobile advertising operators could target market on low-middle income consumers and develop marketing mix for them. The factors affecting consumption attitudes of mobile advertising are advertising utility, indignity, trust and regulation, mobile advertising providers in the aspect of advertising utility, could according to consumer demand to dispatch personalized mobile advertising, in the area of indignity and trust, should further guarantee and service quality of mobile advertising to promote advertising effectiveness and create commercial opportunities.