The study examined Audience Perception of Commercials on Osun State Broadcasting Corporation (OSBC) and Nigerian Television Authority (NTA) Osogbo. Television commercials influence the buying decision of the audience in purchasing products and services. The audio-visual potential of television makes it the most influential media for commercial because see is believing especially a demonstrative product or service. The research used a persuasive theory to explain the objective of the research. Cross-sectional survey research method was adopted while questionnaire was used as research instrument. 150 respondents were drawn from Osogbo the state capital using probability sampling technique. Findings show that commercials on TV influences people more than in any other medium of advertising. It was recommended that government agents saddled with the responsibility of regulating what goes into the air in the Nigeria mass media should stop the advertisement of product and services that can dangerous to human health without minding final benefits and other gains particularly alcoholic products Tobaccos among other toxic product on Nigeria television.