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Based on the theory of planned behavior (TPB), the current study developed a model to understand motivations and predictors of viewers’ virtual gifting behaviors in online live streaming. The model was tested with data from 392 live streaming viewers with previous virtual gifting experiences. The results showed that perceived pleasure, interaction with streamers, group interactions, and support for streamers can predict individual attitudes toward virtual gifting. Subjective norms learned from family and friends as well as streamers and viewers in live streaming could significantly affect virtual gifting intention. Quality of streams, the attractiveness of the streamers, and viewers’ monetary resources influenced perceived ease of virtual gifting. Overall, the proposed model predicted virtual gifting behavior well. Findings were discussed in terms of the links between online and offline subjective norms along with the …