Studies and interest on human behaviour in relation to halal industry have been increasing over the recent years. Drawing upon a social psychology theory, Theory Planned Behaviour (TPB) developed and congruity theory were employed as theoretical foundation for developing the present conceptual model. This paper initially conceptualises key psychological factors that could predict and explain purchaser’s attitude.  The data for this research were collected from 449 respondents among adult urban Muslim career woman in Klang Valley, user and nonuser via drop off and collect survey technique. This paper has a new insight and covered much deeper into the current knowledge of Halal skin care product by incorporating relevant constructs as the predictors of attitude such as, spiritual intelligence, spiritual congruence, product image and product involvement. Spiritual intelligence and spiritual congruence have a positive significant effect on attitude for users towards influence continue to purchase for users.

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