This research focuses on determining the attitude of the Pakistani consumer towards SMS advertisements because this medium is only effective when it is widely acknowledged by consumers. Therefore, it is necessary to conduct research on the attitude of consumers toward SMS advertisement. A Total 384 questionnaire were distributed and out of 384 questionnaires 89 questionnaires were valid. This Study uses descriptive analysis, correlation analysis and hierarchal regression analysis, to study the moderating effect of frequency of contact between entertainment, infotainment, irritation, credibility and the attitude of consumers toward SMS advertisement. Also studied the mediating role of advertising value. This Study finds that the majority of the factor that affect consumer attitude is the content and frequency of advertising SMS. The demographic variable has a very less or no impact on the attitude.. This study has numerous limitations that provide opportunities for future research. First, this study has a small sample size; secondly, it was using convenience sampling also last that this study didn’t include the problem of permission based SMS advertisement.