This study aims to predict the behavior of purchase decisions for virtual goods, especially for PUBG Mobile game players, using a use and gratification approach, as well as perceived value as mediation. The population of this research is PUBG Mobile game players. The conditional sampling technique or purposive sampling amounted to 206 respondents. Samples are game players who have purchased virtual goods. Data analysis using SEM PLS. The results show that utilitarian gratification has the most influence on the PUBG virtual item top-up decision. The contribution of the mediating variable, namely the perceived value, did not succeed in increasing the influence of the independent variable on the topup decision. The research results are expected to be one of the product development strategies for game developers.