Virtual worlds are becoming increasingly sophisticated, showing potentials as the platform for a variety of collaborative activities in business. This study examines user’s intentions to use the virtual world, Second Life, and explores factors associated with the intentions. Based on the Technology Acceptance Model (TAM) and extended factors, a research model is proposed. The model is tested through a survey administered to business school students who have participated in Second Life. Preliminary results suggest that in the early stage of the virtual world participation, perceived ease of use has a stronger effect on user’s behavioral intention to make use of the system than perceived usefulness. Perceived enjoyment of participating in the virtual world also significantly affects perceived ease of use. Limitations and future research are discussed.