由於愈來愈多人習慣於網路購物，甚至是沉迷，因為在網路購物時時常被網路上刻意製造過的影片或圖片給吸引，或是網路話題給吸引而購買，近年來網路消費的金額也逐漸攀升，所以廠商也瞄準趨勢，利用商品的享樂價值或功利價值製造話題帶來消費行為，所以本研究認為沉迷感會造成消費者偏向不理性的購買，同時極具享樂價值或功利價值商品誘發消費者的購買，而會造成沉浸理論的發生都是因為其特殊吸引力造成被歸類於傾向享樂價值或是功利價值，因此，沉浸理論會影響享樂價值和功利價值。本研究認為，沉浸理論、享樂價值與功利價值都會影響消費者的行為意圖，而由於沉浸理論也會影響享樂價值與功利價值，所以本研究假設享樂價值為中介變數會影響沉浸理論對消費者行為意圖的關係，同時也假設功利價值為中介變數會影響沉浸理論對消費者行為意圖的關係。本研究發現，沉浸對享樂價值、功利價值、與行為意圖皆具有正向影響，同時，享樂價值、功利價值對行為意圖有正向影響。最後享樂價值對沉浸與行為意圖，以及功利價值對沉浸與行為意圖有部分中介的效果。過去買賣交易都在實體店面，然而由於網路的存在，形成無時無刻都可以藉由網路的瀏覽進行買賣消費。愈來愈多人習慣於網路購物，甚至是沉迷，因為在網路購物時時常被網路上刻意製造過的影片或圖片給吸引，或是網路話題給吸引而購買，近年來網路消費的金額也逐漸攀升，所以廠商也瞄準趨勢，利用商品的享樂價值或功利價值製造話題帶來消費行為，所以本研究認為沉迷感會造成消費者偏向不理性的購買，同時極具享樂價值或功利價值商品誘發消費者的購買，而會造成沉浸理論的發生都是因為其特殊吸引力造成被歸類於傾向享樂價值或是功利價值，因此，沉浸理論會影響享樂價值和功利價值。

A growing number of people use to shopping on-line for more addict to shopping on internet because consumers always attracted by deliberately video, pictures or topic which shops make. Recently the cost of shopping on-line get rise up so that the industry base on such trend to apply hedonic value and utilitarian value of goods for topic creating. This work considers addiction make consumers do irrational purchase also every good has special characteristic meanwhile the reason of consumers make purchase is goods have their own characteristic which hedonic value or utilitarian value to attract. So that flow theory would affect hedonic value and utilitarian value, this work supposes flow theory, hedonic value and utilitarian value would affect consumer behavioral intentions also flow theory affect hedonic value and utilitarian value as well. This work assumes both hedonic value and utilitarian value are mediators to affect the relationship between flow theory and consumer behavioral intentions. This work figures out the flow theory significantly affect hedonic value, utilitarian value and behavioral intentions, both hedonic value and utilitarian value significantly affect behavioral intentions. Also hedonic value and utilitarian value are respectively to be mediator in the relationship between flow theory and behavioral intentions. In the past consumers depend on brick and mortar however the internet makes consumers use to online shopping. Therefore more consumers addict to online shopping for attracted pictures and video which online or topic on purpose. Purchase amount is going up so that companies use hedonic value and utilitarian value attract behavioral intentions achievement. This work considers flow theory make consumer irrational purchase meanwhile same of hedonic value and utilitarian value. Flow theory happened because of hedonic value and utilitarian value so flow theory affect to hedonic value and utilitarian value.