This study analyzed types of advertiser commentary on commercials and examined consumer attitudes toward commercials and their willingness to participate in assessments of commercials. The results of the study can be summarized as follows. First, analysis of differences between the attitudes of consumers who have seen advertiser comments and those who have not, showed that consumers who saw positive advertiser comments to commercials showed a more positive attitude to commercials themselves than consumers who had not seen such comments. Likewise, consumers who saw negative advertiser comments showed a more negative attitude to them. Second, as a result of examining the different effects of advertiser and consumer comments on consumer attitudes toward commercials, no difference was seen regarding consumer attitude between negative advertiser comments and negative consumer comments, whereas positive advertiser comments did show a more positive effect on consumer attitude than positive consumer comments. Third, analysis of differences in the effect of advertiser and consumer comments upon consumer willingness to comment on commercials showed that professional advertiser's comments enhanced willingness to participate in commercial assessments more than amateur consumer comments, whether positive or negative. This study finds significance in that it extended the theoretical reliability of existing information sources, previously limited to advertisement models, to the assessment of comments to commercials. On practical level, industry needs strategies to actively deter negative comments by analyzing the types of comments on their advertising through frequent monitoring.