This research focused on the factors affecting consumers acceptance on O2O (Online-to-Offline) commerce and the impact of the culture value on O2O commerce consumer acceptance. O2O commerce is growing rapidly around the world recently by the development of information technology, has recently attracted attention in the industry as well as the dissemination of smartphone. O2O commerce model is to provide services that create new value by connecting the on-line and off-line commerce organically, and it will send the event information or store discount coupons through online to attract consumers to shopping at offline stores. Therefore this research uses the Technology Acceptance Model (TAM) and the factors like perceived enjoyment and trust, what impact on the intention to use of O2O commerce to proceeds to the research and the empirical analysis was carried out for the proposed research model. In order to explain the factors affecting consumer acceptance on O2O commerce, it was surveyed for consumers O2O commerce in China. In addition, in order to explore the influence of culture values by using cultural factors as moderating variables to analysis the moderating effects through Chinese consumers. Through survey and data analysis we have made certain achievements and refer to these results that help O2O enterprise to improve the understanding on impact of consumers’ intention to use.