IPTV Service was launched with great expectation, but it is having difficulty due to the low number of subscribers and contents. In addition, the study of IPTV is still in its infancy and most of previous studies are only focused how IPTV is adopted and spread. In this study, we defined that resistance is the users not tend to accept IPTV service, and analyzed factors affecting resistance which are Innovative characteristics, User characteristics, Service characteristics and proposed implications for IPTV service vitalization. The results that relative advantage, complexity, attitude of an existing product, contents, cost, innovativeness have significant effects on resistance to IPTV.