The technology acceptance model(TAM) has been widely studied in IS research and Internet has been expanded very rapidly in modern society. The purpose of this study is to provide an internet acceptance model and test it empirically. This study extends the TAM model and motivation theory by adding gender. This model posits that perceived ease of use, perceived usefulness and perceived playfulness correlate with Internet use, Test results are as follows: First, the survey suggested the three factors-perceived usefulness, perceived ease of use and perceived playfulness-affect the use of Internet. Second, Difference just appeared in case of perceived use of use between genders but not others-perceived usefulness and perceived playfulness. Third, the result represented that there was nothing that affected the use of Internet by itself among the three factors-perceived usefulness, ease of use and playfulness and perceived usefulness used gender as a moderated variable in the case of the use of Internet.