Mobile technologies imply many opportunities for marketing, in particular a direct communication with consumers without time or location barriers. However, some aspects of mobile marketing such as mobile advertising still require further research. The diffusion of mobile technologies is considered a factor that may impact consumers' perceptions and behavior. Consumer attitudes toward mobile advertising are an important issue, but little is known about the role of m- commerce diffusion in attitude formation. Consumer attitudes toward mobile advertising may therefore differ across countries. This paper investigates whether consumers in more advanced markets concerning m-commerce show a different attitude toward mobile advertising than consumers in less developed markets. We present two empirical studies conducted in Japan and Austria. The results indicate that entertainment and informativeness are significant antecedents in both samples, but with different strengths of relationship.