This study examines the relationships between online shopping values and attitude toward online shopping using gender as a moderator. Data were collected from 296 undergraduate students using a questionnaire. The result indicated that utilitarian values (i.e. convenience, availability of information and lack of sociality) and hedonic values (i.e. adventure and sociality) positively influence attitude toward online shopping. Gender has a main effect on each value. In addition, gender has a moderating effect on each path from five shopping values to attitude toward Internet purchasing.