雙關修辭具有幽默、風趣、新穎和言外之意的修辭效果，其廣告特性是將部分的資訊給予「鎖碼」，再由消費者進行「解碼」，這種雙向溝通的互動關係，消費者需要投入更多的注意力，廣告效果才會彰顯出來。本研究從文獻中作出三個研究假設，以3×2多因子混合設計的實驗方式，進行「雙關品質類型」和「認知需求程度」等兩個自變數的操控，來驗證研究假設並檢定對廣告效果的影響，整個實驗共有兩類商品、三個情境共六則測試的廣告，每個情境有50個受測者參與，總計測得有效樣本共150份（男76、女74），並以卡方檢定、多因子變異數分析，作為對應變數的考驗方法。研究最後，歸納四個主要的顯著結果：（1）雙關品質的差異會對廣告態度和品牌態度造成影響；（2）消費者內在認知需求的差異，會對雙關修辭的廣告效果造成影響；（3）雙關品質的提升，會增強高認知需求之消費者的廣告態度、品牌態度與購買意願；（4）雙關品質的提升，會減弱低認知需求之消費者的廣告態度與購買意願。雙關修辭的廣告，引用大多數消費者共有的生活情境、文化或相似的經驗，當成雙關廣告的題材，或用更豐富的廣告視覺圖像，來引導消費者建立「解謎」的成就感，亦傳遞廣告的幽默性，此舉有助於雙關修辭的廣告達到更佳的廣告效果。

In rhetoric, a pun has the effect of humor and riddle. In advertising, it is to “encode” a part of information for consumers to “decode” the meaning behind it. This two-way communication requires more of consumers’ attention, so that the advertising effect can be more significant. Through a literature review, three hypotheses were proposed in this study. Using a 3x2 multi-factor mixed design, this study manipulated two independent variables, namely “pun quality type” and “level of need for cognition”, to verify the proposed hypotheses and their impacts on advertising effect. In the experiment, 2 products and 3 contexts were used to design 6 test advertisements. For each context, 50 subjects were involved. Finally, a total of 150 valid samples were obtained (76 males and 74 females). Chi-square test and multi-factor ANOVA analysis of variance were employed to test the dependent variables. Four major findings were concluded: (1) The difference in pun quality will influence advertising attitude and brand attitude; (2) The difference in consumer’s internal need for cognition will influence the advertising effect of advertisements using pun as a rhetoric device; (3) The improvement in pun quality will increase the advertising attitude, brand attitude, and purchase intention of consumers with a high need for cognition; (4) The improvement in pun quality will reduce the advertising attitude and purchase intention of consumers with a low need for cognition. In most advertisements using puns as a rhetoric device, the living context, culture, and similar experiences shared by the majority of consumers are usually used as the materials of puns in advertising or richer visual images to lead consumers to create the sense of achievement through “solving riddles” and deliver the humor of the advertisement. This approach can help advertisements achieve a better advertising effect.