Due to the increasing development of business, advertising that is considered as one of its basic tools,has grown in importance. Meanwhile, factors that affect creating positive attitude towards advertisingare important concepts which have attracted much attention. It is also an important issue for companiesthat their advertisements have effective and influential components. Positive attitude towardsadvertisement refers to overall feelings and assessment of people about advertisement .Television isconsidered as a mass media with larger audience comparing other advertisement media due to itsunique characteristics in sending video messages to the farthest corners of the world; and it is of greatimportance because it has all the three influential components including sound, image and movement.Therefore, the present study aims to investigate and identify the factors affecting creating a positiveattitude of audiences towards television advertising .In this study, "positive attitude towardsadvertisement" is dependent variable and affecting factors as independent variables include "explainingstandards ", "announcing superior marks ","religious factors in advertisement", " transparency ofadvertisement" , "trust building in advertisement" ,"foregrounding advertisement "and" non-irritantadvertisement" . This research is a descriptive case study and the data is collected through aquestionnaire by the researcher. And the results of this study emphasize the need for effective andinfluential factors in managing positive attitude of the audience towards television advertising. Thepresent study's outcome leads to introducing a new model for measuring audiences' positive attitudetowards advertisement of the national media of television.