This study analyzed new content using ‘Virtual Human’ in Live Streaming, a representative type of broadcast content in the single-person media era. First, this study identified the motivation for using virtual human live streaming. This study conducted a survey research to verify research problems. As a result of exploratory factor analysis on the motivation for use, the main motivation for using Virtual Human live streaming content was found to be ‘Normative deviant motivation’, ‘Following the trend’, ‘Character likability’ and ‘Entertainment’. These four motives were categorized into ‘Observing deviant behavior and following the trend’, which focused on the content, and ‘Character likability and fun’, which focused on the streamer, the host of the live streaming. These motives for use had a significant positive influence on the audience's attitude(Continuous use Intention and Intention of Interaction). As a result of verification of virtuality, virtuality could be divided into two dimensions: spatial virtuality and character virtuality. Only spatial virtuality had a significant negative effect on the intention of continuous use. In addition, in the relationship between the motivation and the attitude of the audience, flow had a mediating effect.