The use of background music(BGM) is prevalent today since it is regarded as one of the most important components enhancing advertising effectiveness. Background music in an advertisement is used as an effective tool for delivering the product message as well as the product image by appealing its musical factors. Also, the background music is taking a role for building a good image which could lead the consumer to purchase the product. This study is focused to show how attributes of a background music affect the consumer`s attitude hierarchy in relation with the level of personal involvement.