This study analyzes user acceptance behavior of 3DTV by focusing on variables that influence attitudes and intention to adopt. Structural equation modeling is used to construct a predictive model of attitudes toward 3DTV. Individuals' responses to questions about attitude and intention to use 3DTV were collected and analyzed. The model shows significant roles for social presence and flow, both of which affect attitude as well as perceived usefulness and perceived enjoyment. This set of factors is key to users' expectations of 3DTV. Given the significant role of social presence, the study attempts to conceptualize social presence in the 3DTV context. The findings imply that social presence may be enhanced by illusions of advanced technical manipulation, but it can be more effectively enhanced by a sense of belonging or emotional connection. Specific design features and characteristics of 3DTV services can be utilized to achieve meaningful social presence. The proposed model brings together extant research on 3DTV and supports eventual 3D acceptance.