With the continuous development of technology, more and more innovative products with many new features on the market make an significant impact on human life, 「Smart phone」combined with communication, data transmission and entertainment is one of the most typical technological product, however, innovation product brings a lot of convenience into life, and makes life better, along with risks and cost ,as a result, lots of consumers are still unsure of using new smart phone. In order to understand the adoption of smart phone, this study integrates technology acceptance literature and user resistance literature into an overall model, and collects 377 valid questionnaires. Factor analysis and Structural Equation Model （SEM）are applied to test the hypotheses of this study. The findings of this study indicates that Graphical Advantages, Operational Confidence, Perceived External Control and Perceived Risk have positive effect on attitude of smart phone Computer Anxiety and Need Inertia have negative effect on attitude of smart phone. This study expects to provide useful information to Taiwan smart phone manufacturing companies, helping them have better understanding of consumer need, and as reference of Customer Relationship Management, Marketing and R&D.
