由於新型冠狀病毒 (COVID-19) 造成全球性的流行,導致社會大眾的社交及娛樂有所改變,人們在家時間增加導致付費的串流影音訂閱量急遽上升、聆聽Podcast的時間多於以往。同時觀賞串流影音及聆聽Podcast年齡層也不斷的下降,年齡在二十五歲到三十四歲之間的人,已經從原本觀看電視頻道,轉為觀看串流影音平台上的直播節目或影集,越來越多使用者透過網路或是行動裝置觀賞直播、錄製好的影音內容和 Podcast服務。在此背景下,本研究旨在探索性別及年輕世代對於新興科技接受程度,故研究千禧世代和Z世代這個年齡區間的使用者,以便了解其對串流影音及Podcast的使用意圖為何。本研究採用了「科技接受模型」以更好地了解使用者觀賞串流影音及聆聽Podcast的使用意圖。個人對串流影音及Podcast的知覺有用性和知覺易用性是他們接受新科技的重要前提,也會利用結構方程模型討論性別、世代、知覺有用性、知覺易用性、知覺價值、使用行為態度以及使用行為意圖之關聯性。本研究實證性別對串流影音會產生部分正向成效,而世代對串流影音及Podcast不會產生成效,故線上串流影音平台可以提升知覺有用性和知覺易用性,進而提升消費者的使用行為意圖,本研究也給予建議在串流影音及Podcast,讓後續對於串流服務有意研究的學者有能夠參考的資料。;Due to the COVID-19 epidemic, people spend more time at home and therefore are willing to watch streaming video and listen podcast programs. Especially for people between the ages of 25 and 34, they have switched from watching TV channels to watching live programs such as live streaming, movie, TV series, and podcast services through the Internet or mobile devices. In this context, this research aims to explore the factors affecting users′ behavioural intentions for streaming video and podcasts among gender, millennials and generation Z. The approach of "Technology Acceptance Model" was applied to build the hypothetical model for the user′s intention to watch streaming videos and listen to Podcasts. Based on literature, factors included in this model are perceived usefulness, perceived ease of use, . perceived value, attitude towards use, and behavioral intention to use. Structural equation model was applied to understand the relationships among these factors. This study empirically demonstrates that gender has some positive effects on streaming video and audio, while generations have no effect on streaming video and podcasts. Based on my findings, there were positive and significant effects between the individuals’ perceived usefulness and ease of use on the streaming video and podcast. Besides, both factors affect behavioural intentions as well. This research also finds that behavioural intention to use has a positive and significant effect on streaming videos and podcasts.