Internet of Thing (IOT) has applications used in enormous fields such as automation of home appliances, medical aids, smart waste management, mobile, health care, traffic management, smart city, attendance, etc. The goal of this work is to propose a smart attendance system, which can be used to obtain the attendance of students. Attendance system is described in systematic approach, where students enter the classroom with a mobile device during the scheduled time. Nowadays, teachers in Colleges and Universities will collect the attendance details by calling out name or bypassing attendance sheet for individual student signature to authorize his/her presence. Mentioned approaches take lot of time to get the attendance details. Hence, approach for taking attendance using Bluetooth module has been proposed, which takes less time and this method gives an accurate result. Here, Bluetooth module and Arduino are interconnected and the Arduino board is connected with laptop or PC by using USB cable. Initially, MAC addresses of students Bluetooth cell phones are enabled and collected and stored in the database. Bluetooth module scans the student's mobile's Bluetooth with help of MAC address, which is unique with respect to each mobile phone. A Bluetooth module scans the MAC addresses of student's mobile phone, which is connected to the Arduino and compares with data base and confirms the presence of the student. Likewise, complete attendance is recorded in a document and this is mailed to the lecturer.