In this paper we consider Internet Protocol Tele-Vision (IPTV) Service that started recently in Korea. IPTV makes it possible to watch high quality TV programs and a lot of multimedia contents with TV by way of Internet. The service providers are interested in the factors that influence the diffusion of new service such as IPTV. We therefore search the functional-attribute that would influence the acceptance of IPTV service, and propose a model for analyzing the relationship between the attributes and the intention of buying. The model is based on the extended Technology Acceptance Model (TAM). Survey results show that the significant functional attributes influencing the intention of buying are contents variety and convenience.