Car drivers may encountered difficulty in finding car park, improper parking, parking lot capacity overflow and wasting time in order to find car park. In order to satisfy the demand of users, Smart Parking System (SPS) is developed. SPS detects occupancy of each car park and concurrently display the number of vacant spaces and directional signage to the available car parks on the display boards. In order to assess user acceptance level toward using SPS, a research model is proposed by combining three different research theories which are Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB) and Unified Theory of Acceptance and Use of Technology (UTAUT). An online survey with 150 respondents has been conducted to evaluate the user acceptance level based on perceived usefulness (PU), perceived ease of use (PEOU), subjective norm (SN) and performance expectancy (PE) variables. The result of the survey verified that SPS is going to be successful project because of the high proportion of respondents accept SPS due to its ease of use and usefulness for them.