The purpose of this study was to determine the structural relationship between virtual advertising attributes, and advertisement attitude, product attitude and purchase intention during golf tournament broadcasting. For the investigation subjects of this study, targeting college students who have experienced watching golf tournament, 3 colleges were selected from the regions of Seoul, Gangwon and Cheongnam. After sampling total of 300 people - consists of 100 people from each college - total of 273 final data, which excludes 27 inappropriate data, were utilized. For data processing, PASW 18.0 and AMOS 18.0 were utilized. Upon completion of the data processing, individual hypotheses were verified upon completion of test of goodness of fit. The results are as follows. First, sub factors of virtual advertising such as entertainingness, informativeness, freedom from bias and reliability had a significant effect on advertisement attitude. Second, advertisement attitude had a significant effect on product attitude. Third, advertisement attitude had a significant effect on purchase intention. Forth, product attitude had a significant effect on purchase intention.