The purpose of this study was to investigate the relationships among sport game viewers’ attitudes toward virtual advertising, product, and brand and a corporate image and purchase intention. The sample of this study was selected from University located in Incheon. A total of 404 participants’ responses were used to conduct data analysis. SPSS 17.0 was used for descriptive statistics and AMOS 7.0 was utilized for confirmatory factor analysis and structural equation model. The results revealed that first, attitude toward advertising had a significant influence on corporate image and purchasing intention. Second, attitude toward a product from virtual advertising had a significant influence on the corporate image and purchasing intention. Third, attitude toward a brand from virtual advertising had a significant influence on corporate image and purchasing intention. In addition, corporate image of the perceived virtual advertising had a significant influence on purchasing intention.