In today's digital world, web sites are the essence of what is done for companies that are providers of life for consumers. Quality website content is important for the success of online shopping preferences and other business. In this framework, this study investigates the effect of website content on user acceptance of e-retailing. At the end of the study, the emotional appeal of the content elements of the website and the informational fit-to-task on the attitude towards the use of the web site were positively influenced but the visual appeal was not influenced and the other side got the results indicating that the positively meaningful effect on the behavioral intention to use the attitude web site. Therefore, emotional appeal and informational fit-to-task in the design of high quality website content are important website content elements for practitioners.