Overseas literatures on the subject discussed so far have used the samples of tangible products and domestic studies have not limited the ranges of respondents while discussing the characteristics of the products. In the meanwhile, this paper has chosen intangible IT products as its research subject because IT area is an emerging industry in the 21st century. In addition, it has also limited the research samples to the buyers of the game software package products in order to enhance the reliability of respondency and the involvement. The results can be summarized as follows : Firstly, involvement acts as a moderator in the fair price and value of product as well as willingness to buy. Secondly, involvement acts as a moderator in the highest price and value of product as well as willingness to buy. Finally, involvement acts a moderator in the lower price and value of product.