A Unified Theory of Acceptance and Use of Technology (UTAUT) is a theory to measure how far users accept technology. This paper presents Venkatesh’s theoretical framework and Unified Theory of Acceptance and Use of Technology (UTAUT2), which UTAUT extended. UTAUT2 was used to assess the user’s acceptance of the Kinetic Magic Cursor (KMC). UTAUT’s theoretical framework has eight dimensions to predict behavioral intention in using technology. These dimensions of the UTAUT2 consist of performance expectation, social influence, hedonic motivation, effort expectancy, facilitating condition, habit, price value, and behavioral intentions. This study aimed to analyze the UTAUT2 by the genders among undergraduate students in Taiwan. UTAUT2 was used as a theoretical framework and Analytic Hierarchy Process (AHP) with expert choice 11.5 to analyze the data. The study found no significant difference between female and male students in using technology. The validity of structure for male and female student performance in KMC has a slightly similar percentage in the effort expectancy and behavioral intentions; males were 17.7% and 13.1%, and females were 17.6% and 13.4%, respectively.