Int. J. Internet Marketing and Advertising, Vol. 4, No. 4, 2008 281 Copyright © 2008 Inderscience Enterprises Ltd. Web users’ perceptions of and attitudes toward online advertising formats Kelli S. Burns* School of Mass Communications, University of South Florida, 4202 E. Fowler Avenue, CIS 1040, Tampa, FL 33620-7800, USA Fax: (336) 974-2592 E-mail: kburns@cas.usf.edu *Corresponding author Richard J. Lutz Warrington College of Business, University of Florida, P.O. Box 117155, Gainesville, FL 32611-7155, USA Fax: (352) 846-0457 E-mail: richard.lutz@cba.ufl.edu Abstract: This study investigated attitudes and the perceptual antecedents of attitudes toward six online advertising formats and tested the ability of perceptions to predict attitude toward the format (A format ) and click through behaviour using a national survey of 1,075 adults. The data supported the four hypotheses of the study: web users possess significantly different attitudes across formats; users hold a varied combination of perceptions about each format; the three general perceptions of entertainment, annoyance and information have a significant impact on A format ; and attitude is significantly related to user behaviour toward that format. Keywords: online advertising; internet advertising; advertising attitudes; advertising formats; web users; web user perceptions. Reference to this paper should be made as follows: Burns, K.S. and Lutz, R.J. (2008) ‘Web users’ perceptions of and attitudes toward online advertising formats’, Int. J. Internet Marketing and Advertising, Vol. 4, No. 4, pp.281–301. Biographical notes: Kelli S. Burns is an Assistant Professor in the School of Mass Communications at the University of South Florida. She holds a Doctorate in Mass Communication from the University of Florida and a Master’s Degree in Mass Communication from Middle Tennessee State University. She previously held faculty positions at Elon University in North Carolina and Middle Tennessee State University. Richard J. Lutz is the J.C. Penney Professor of Marketing in the Warrington College of Business at the University of Florida. He holds a Doctorate from the University of Illinois at Urbana-Champaign. He has published some 75 papers, books and chapters, primarily in the area of consumer attitudes and response to advertising. Prior to 1982 when he joined the Faculty at the University of Florida, he was previously on the Faculty at UCLA for nine years.