This study was to determine some appropriate models which account for attitudes toward practice of consuming dog (ACD) as a food and as a companion animal. Two models, one for males and the other females, were found from 670 community-dwelling respondents of the Gwangju Metropolitan area who aged 17～66 years. Age, keeping dog or willing to keep dog, and frequency of consuming dog as a food (FD) were exogenous variables in the models while attitudes toward companion animal were a mediating variable. The two models were slightly different, but the most influential variable accounting for the ACD was the FD. The findings of this study on the ACD were discussed in two dimensions of affect and utility which were motivational attitudes to animal. People who are against consuming dog meat as food would think of all dogs as only affectionate objects, and their points of view were discussed in the context of both keeping dog and restricting dog meat consumption. On the other hand, people who are for consuming dog meat would think of dogs as either affectionate or utilized objects, and their points of view were discussed in the context of halving dogs into companion dog and edible dog.