This study aims to identify attitudinal difference due to gender and race, (namely Malays, Chinese, and Indians) concerning Internet advertising in Malaysia. The advertisers can gain benefit from Internet advertising only when they can identify these differences. Results showed that Malaysian consumers have positive perceptions toward Internet advertising. To test the hypothesis independent sample't' test and ANOVA were carried out. Results of 't' test showing significant attitudinal differences between males and females is consistent with the previous results that males showed a more positive attitude toward Internet advertising compared to females. In addition, the results of ANOVA showed significant attitudinal differences only between two races, namely Malay and Chinese, while the overall attitudes of all three races were positive toward Internet advertisement. The results of this study can help advertisers to introduce new, innovative advertising over the Internet. In conclusion, these findings increase what is currently known about web and gender theory.