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The advertising industry is a lucrative business in Malaysia. However, government intervention in the industry has to certain extent regulated the content of the advertisement messages. This in turn has impacted the formation of consumers’ attitude towards advertising. As such, it is crucial to identify the determinants of their attitude. The aim of this research is to investigate the determinants of consumers’ attitude towards advertising among tertiary students in a private higher education institution in Malaysia. A total of 263 undergraduate business students from a private university in Malaysia participated in this research. The outcome shows that credibility, informative, hedonic/pleasure and good for economy positively relates to consumers’ attitude towards advertising.