The purpose of this article is to carry out a conceptual study of social networking sites (SNS), to analyze the users’ use and behaviour in SNS. This study develops a technology acceptance model (TAM) in order to analyze the factors influencing the level of acceptance and use of SNS, applying a structural equation modeling (SEM) techniques. For that, an online survey focused to panel of SNS users has been carried out. The findings indicate that there is significant positive effect of perceived ease of use of SNS on perceived usefulness and attitude. In turn, perceived usefulness has a positive and direct impact on intention to use them, and indirectly through attitude. Otherwise, intention to use positively influences the degree of final use of SNS. Conclusions offer marketing implications for companies in order to improve their managerial decisions and further investigation for specialized academics in this research field.