The rapid increase in the usage of mobile phones and other mobile devices by Indian consumers has created a new channel for marketing. In India there are over 893 million mobile subscribes and the number is rapidly increasing day by day. This has paved the way for many companies of goods and services in the country to do their sales promotions through the mobile phone platform. SMS marketing is one of the most popular forms of mobile marketing. Mobile Advertising is particularly attractive in India since the personal computers ownership remains low, which creates the need for an alternative interactive medium. The present research investigates consumer’s attitude towards mobile advertising and factors affecting consumers’ attitude towards SMS based advertisements and users actual behaviour. The results of the research revealed that the attitude of the consumers towards SMS advertising are reflected in terms of privacy, irritation (angry), Prior permission, location based, trust on advertisers, operating knowledge and consumer preferences. The research was conducted with a suitable sample sized study about the changing attitude and behaviour of the Mobile users or consumers.