With the development of technology, the change of shopping style, the pressure of personnel costs in shopping malls, the emergence of unmanned shops, but no one in the unmanned store has led the development of e-commerce leader Amazon, Taiwan launched X-Store with unified super-business, However, consumers' acceptance of unmanned stores seems to be less than expected. This study selected the degree of involvement, perceived value and perceived risk as research variables, and wanted to understand the public's attitude towards the use of unmanned stores. The study used the general public as the research object, collected questionnaires by convenient sampling method, distributed 270 questionnaires, effectively recovered 270 copies and recovered 100%. Using SPSS 17.0 and AMOS statistical software, the questionnaire was analyzed for reliability. Questionnaires for statistical methods such as validity analysis, narrative statistics, T-test and regression. The results of the study show that 1. The degree of involvement has a significant impact on perceived value. 2. The degree of involvement has a significant impact on the attitude of use. 3. Perceptual value has a significant impact on the attitude of use. 4. Perceptual risk has a significant impact on perceived value. 5. Perceptual value has a mediating effect on the degree of involvement and attitude of use. Finally, based on the research results, management implications are discussed and recommendations for this study are proposed for those who want to develop unmanned stores.