File sharing technology is the most popular methodology through which consumers gain music from online. However, music file sharing and free downloads of music have caused terrible recession of traditional music industry. The purpose of this paper is to develop the underlying theory for understanding the acceptance of music file sharing technology and empirically test our theoretical model. We develop extended TAM model and explore the influencing factors on the user acceptance of music file sharing technology. Our study delivers a better understanding on consumers’ attitudes towards music downloads. By understanding the fundamental characteristics of technology that makes consumers enthusiastic, traditional music industry will gain managerial implications.