The scope of this research is to develop and test a model for evaluating B2C e-commerce websites quantitatively. Consequently, this study seeks to investigate the relationship between the website interface of B2C e-commerce and virtual customer behavior, emphasizing the purchasing attitude and intention. The objective of this paper is, therefore, to research which features of a virtual store effectively influence the user purchasing process via the Internet. In order to achieve this aim, the Technology Acceptance Model (TAM) was adapted for pertinent theoretical references about consumer behavior on the web. The model developed was then tested and validated through a Structural Equation Modeling (SEM) approach. An empirical analysis of the CD e-retailing industry in Brazil was then conducted, as this is one of the most important areas of the B2C e-commerce realm. The study concludes that, for the electronic commerce of CDs, ease of use, trust, pleasure and attractiveness as perceived by visitors to CD e-retailing websites are key issues for understanding customer attitude and purchasing intention. Lastly, recommendations associated with the conclusions of this research are made, and further research options are proposed.