One of the important factors that influence sales in advertising. The concept of advertising efficiency includes expenditure, quality, and media. But most marketing researchers have quantified advertising as the advertising expenditure since it is easy to measure. The purpose of the thesis is to investigate the effect of advertising quality on sales. There are two major findings in this study. One is that the attributes of avertising quality are grouped into three factors-physical elements, message strategy, and the aspect of consummer response. The other is that effect of advertising quality on sales is as important as that of advertising expenditure. In addition, this study suggests that both the physical elements of advertising (e.g : copy, model, harmony, etc) and the message strategy (e.g : easy to understand, etc) are important for effective advertising.