In today’s Internet society, consumers value the opinion of other consumers, and regularly seek feedback on products and services prior to making purchase decisions. This consumer-to-consumer communication (C2C) commonly occurs online, and is referred to as electronic word-of-mouth (eWOM). One popular source of eWOM is online product reviews. The current research investigates the determinants of consumers’ attitudes toward online product reviews. Results indicate that perceived value and credibility of online product reviews positively impact consumer attitudes towards online product reviews. More specifically, consumers’ attitudes toward online product reviews positively influence their reliance on said reviews prior to product purchase. Additionally consumers’ attitudes toward online product reviews are positively determined by their perceptions of the credibility of online product reviews and the value of those reviews. However, the perceived value of online product reviews have a greater impact on online review attitudes than does perceived credibility of online product reviews. Further, men and women exhibit differences in their attitudes and reliance regarding online product reviews.