It is often said that television is the ideal advertising medium. This is due to its potential to combine elements such as visual, sound, motion, and color which provides the advertiser with the opportunity to develop the most creative and imaginative message appeals. Television viewers are increasing from time to time both in number and kind this is partly due to an increase in the number of TV channels and partly due to flexible working time schedule. Whatever the reason it calls for TV channel owners to increase the quality of shows and programs broadcasted. By so doing, they can attract more and more viewers and advertisers to their channel but the task doesn't stop right here in that they still have to be alert not to saturate their channel through too much and low quality advertisements which results in withdrawal of the audience base built through long time as well as costly efforts this in turn should be balanced against the notion held by financial and marketing managers that advertising as an expense rather than long term investment were its returns are to be enjoyed in a long period of time like an investment in a building or heavy machinery.