A precondition for mobile commerce success is user acceptance. Based on UTAUT that explains user acceptance of information technology, and combined with a special characteristic of mobile technology: contextual offering, we examined the factors significantly affecting mobile commerce user acceptance. We employed questionnaire survey to collect 250 valid papers and analyzed data with SEM software: LISERL. The results show that performance expectancy, facilitating conditions, social influence and contextual offering significantly affect usage intention. Effort expectancy indirectly affects usage intention through performance expectancy. Usage intention determines actual usage.