The purpose of this study is to investigate the relationship among users perception on the characteristics of U-Services, attitude factors as mediating variables, and behavioral intention toward U-Services as the dependent variable. Based on the literature review on the related theories, the research model which analyzes the behavioral intention toward U-Services was developed. The result from the analysis of the data collected validated the U-Services Acceptance Model (USAM) proposed in this study as a sound construct framework. Futhermore, significant insights on the USAM were provided for the stakeholders and future researchers in the field of U-Services Acceptance.