Wearable computers can be defined as next generation clothing integrated with various digital functions and devices. Unlike existing computers, they are viewed as human-centric computers customized for information utilization and other specific human needs. This study is intended to discover how consumers are accepting wearable computers, which are different from existing computers, based on Technology Acceptance Model(TAM) and to extend the model by adding variable regarding acceptance of wearable computers. A total of 683 copies of questionnaires, distributed to those aged 19 and older, both male and female, were collected online. The data was statistically analyzed for this study using the extended TAM. In order to test hypotheses, the structural equation model using the Lisrel 8.30 version was performed. For analyzing constructs(or traits) of research model, exploratory factor was conducted and the measurement model was assessed from the result. Reliability was assessed through confirmatory factor analysis and the calculation of Cronbach's alpha coefficients. Overall, model fit was assessed by statistical indexes: Chi-square value, GFI, AGFI, and RMR. This study analyzed the process of acceptance of wearable computers with the extended TAM that includes a variable, perceived value, on the basis of previous studies. The results of the analysis revealed that attitude toward wearable computer was directly influenced by perceived usefulness and perceived value but indirectly influenced by perceived ease of use. Acceptance intention of the wearable computer was directly influenced by perceived value and attitude toward wearable computer. To be more specific, perceived usefulness was significantly correlated with both attitude toward wearable computer and acceptance intention of the wearable computer. Perceived value was also significantly correlated with both attitude toward wearable computer and acceptance intention of the wearable computer. The results of this study also suggested that perceived ease of use was actually a causal antecedent to perceived usefulness and perceived value. This research revealed that extended TAM to investigate the acceptance of wearable computer was appropriate. This study is intended to provide a theoretical framework for adoption of wearable computer and suggest empirical analysis that can serve as a guide for wearable computer.