This paper analyzes student attitudes toward chat encounters in Second Life (SL), a three-dimensional multi-user virtual environment. Reflection data were collected from 57 new users, who were enrolled in two electronic commerce graduate courses in which Second Life was utilized. Contextual analysis performed on the data exposed a relationship between subject perceptions of embodiment and their experiences in Second Life. Those who had a higher level of embodiment exhibited a more positive attitude towards their Second Life experience. This finding suggests several venues for future research examining user attitudes in relation to virtual environments.