In recently, the virus marketing which based on the Word-Of-Mouth has become a new tendency. This marketing method not only has lower cost, but also has ten to twenty times of effects than internet advertisement. Thus, the modes of Word-Of-Mouth, virus marketing and E-mail Marketing have the most satisfied marketing strategy. And there are many successful cases that are tested and verified in practices. However, the consumers’ view is opposite. In fact, many internet users will directly delete the mail after reading. Only few people will transfer these advertisement mails. Therefore, what factors will trigger the users’ motivation of transferring messages? What factors will affect the intention of transferring messages? Both of these are the serious problems that the practice of internet and virus marketing take. This study is based on “people” and “message” to be the research points. The study sites the involvement theory (Zaichkowsky, 1986）to be the base of research framework, and combines expectancy value theory of motivation and social network theory to research that whether the task values which internet user considered and the attributions of internet messages are affect the information involvement and whether the information involvement can affect the intention of transferring messages. This study adopts experiment survey method and e-mail to be the media of experiment that presents the experiment contents. The study analyzes the data via SEM. According to the experiment result, the study obtains the following conclusions: 1. Task values which internet user considered affect the information involvement. 2. Information involvement which internet user considered affects the intention of transferring messages. 3. Attainment values which internet user considered affects the information involvement that be moderated by message source, and public source has stronger effect. 4. Intrinsic values, utility values and cost which internet user considered affect the information involvement that be moderated by message content, and worth message has stronger effect. 5. Cost which internet user considered strongly affects the information involvement via funny messages. 6. Intrinsic values which internet user considered strongly affects the information involvement via wroth messages. 7. Cost which internet user considered strongly affects the information involvement via newly messages. 8. Cost which internet user considered affects the information involvement that be moderated by interactive message source and contents, and commerical source and worth message has stronger effect. 9. Information involvement which internet user considered affects the intention of transferring messages that not be moderated by tie strength of social network.