The past few years have witnessed a rapid growth in the number of businesses engaged in electronic commerce, especially in the utilization of the Internet as a business tool. However, little is known about consumers’ general attitudes toward this new medium. Much of the uncertainty comes from a lack of valid measurement of latent variables, such as "attitude", in the Internet context. While a great amount of literature on the Internet and the World Wide Web (WWW) has focused on the impact of advertising through this new medium, there is a relative dearth of basic research to explore methodological issues in assessing the effectiveness of advertising in the new medium. Thus this paper aims to develop a valid scale to appraise consumer’s perceptions of advertising on the Internet and the WWW. Issues regarding the merit of measurement scales and the clarity of such scales to measure the impact of advertising in the WWW are also discussed.