Mobile phone heavily penetrates into the consumers' eventful routine and assists their shopping immensely. Marketing managers confront the query of conveyance of effectual information about products quiet often. Realizing the key dynamics of attitudes and acceptance of m-ads is crucial in designing the customized marketing message. The article attempts to give an overview on determinants of consumers' attitude and acceptance of m-ads from the existing body of knowledge. Trust and credibility is recognized as sender's characteristic that should be maintained by managers. Informativeness, entertainment, perceived ease of use and incentives are grouped into m-ads characteristics that managers should pay much attention in designing the message. And, Managers should ponder the features of target audience as well in creating the message. i.e., perceived intrusiveness, perceived usefulness, personalization and perceived control. Therefore, article is expedient in both academia and industry in emerging markets in terms of discovering elements that shape consumers' attitudes and acceptance of mobile advertising.