<p>This study aims to empirically investigate the significant factors that influence consumer attitude toward SMS advertising in Bangladesh. At present, SMS advertising is being considered as a trendy mobile marketing channel to reach the consumer in an efficient manner. Though, many studies have been conducted to identify factors that impact the consumer perception regarding SMS advertisements, very few of them have considered Bangladeshi consumer. This study has developed and tested a conceptual model with a sample of 375 Bangladeshi students using Structural Equation Modelling. In addition, T-test is used to observe the differences in attitude based on gender. The results indicate that SMS credibility, advertiser credibility and incentive have positive significant influence, whereas irritation and consumer inertia have negative significant influences. Moreover, attitude toward SMS advertising is found similar among male and female consumer. This paper ends with a comparative discussion of relevant studies in SMS advertising context and provides recommendations for advertisers and future SMS advertising research. </p>