The purpose of this study was to explore the effect of various factors on the attitude toward mobile device of students with visual impairments (VI) in Taiwan. This study also explored the mediating effect of perceived usefulness (PU) and perceived ease of use (PEOU) and verified the structural model of social support, resource possession, and abilities and attitudes regarding the use of mobile devices. We redesigned the attitude scale in accordance with the suggestions of other studies to comprise three sections: cognition, affect, and conation. We investigated 144 students with VI above junior high school who had ever used mobile devices. Reliability and validity were examined using item analysis and confirmatory factor analysis. The results revealed that social support had a positive effect on PU and PEOU and an indirect effect on attitude toward mobile devices, mediated by PU and PEOU. Possession of resources and knowledge had a positive effect on PEOU and an indirect effect on PEOU, mediated by abilities for mobile device use, and consequently exhibited a relationship with attitude. PEOU had a positive effect on cognition, affect, and conation. Nevertheless, PU exhibited a significant relationship only with cognition and conation. Therefore, the findings of this study provide some suggestions for improving the attitude of VI students toward mobile devices. First, the researchers suggest the perceived ease of use (PEOU) be considered primarily when developing mobile devices, digital tools or applications, in order to accommodate the needs of users with visual impairments and to motivate their acceptance of those digital equipments. Secondly, family members, teachers, relatives and friends can provide more social support to encourage frequent use of digital mobile devices in people with visual impairments. Finally, the researchers will strongly recommend the government to provide sufficient mobile devices with related trainings for applying these devices, which will definitely help promote their attitude toward mobile devices.