Ubiquitous City(U-City) is spotlighted for the new paradigm to solve the problem of urbanization using ICT technology. However, due to the lower profit and the insufficient of citizen-experience service, ubiquitous service(U-Service) is perceived negatively. In this sense, a study for user-centric profitable service development is needed. This study, as a basic research for the development of U-service, is conducted to identify the factors which are affected to acceptance of the U-Service. Technology Acceptance Model is applied for the basic model of the research. The model is modified by the U-City characteristic which has user, technology, and service perspective. The proposed model is empirically tested using survey data collected from 600 citizens of 7 U-City. Structural equation modeling is employed to test the research hypotheses. The survey analysis results are able to apply for basic research of U-Service design, and provide theoretical and practical implications.