This study expands previous models of avoidance on online advertising, in particular, Cho and Cheon (2004)'s model, and examines two new dimensions on why people avoid advertising on the Internet. The study presents a comprehensive theoretical model and examines seven exogenous latent variables based on structural equation modeling, SEM. By using SEM the authors found that seven latent variables including user-perceived ad quality, internet life style, primary motives, gender differences (initial ad avoidance), perceived ad clutter, prior negative experience, and perceived goal impediment (further ad avoidance) collectively explain why people avoid advertising on the Internet. The authors found that avoidance has two key dimensions «initial ad avoidance» and «further ad avoidance.”