This study analyzes empirically main factors of willingness-to-pay for mobile IPTV emphasized as a key service in mobile environment. By structure equation analysis, the results shows that service diversity has influence on usefulness and service quality influences both usefulness and ease-to-use. Secondly, usability has positive impact on attitude and satisfaction. Thirdly, attitude and satisfaction influence willingness-to-pay. These result mean that quality assurance(ex, QoS) and improvement of usability are essential for revenue improvement revenue in mobile IPTV. And also this study can give empirical implications for service portfolio, pricing and bundling strategy as a leading study for mobile IPTV.