The paper presents a hierarchical construct PLS structural equation model to analyze mobile advertisement acceptance. Hypotheses are established and tested about the hierarchical structure and the effects of the factors that precede consumers' behavioral intention to accept mobile advertisement. The results suggest that valuable content and trust in advertisers are key predictors of mobile device users' acceptance of mobile advertising. In addition, subjective value of the ads and subjective norms mediate these antecedent-acceptance relationships. The results are invaluable to both scholars and business practitioners interested in mobile services.