The research examined the impact of sex appeal in advertising message, particularly how ladies are portrayed in advertisement especially in this era when they have become an instrument of attraction in advertising. The research was anchored on AIDA theory. Survey research method was used to select respondents among students of Osun State Polytechnic, Iree. Non-probability sampling technique was used to select respondents from seven faculties using purposive sampling. The data collection instrument for this research was questionnaire as 250 copies were administered. Findings show that many students likes exposure to sex appeal in advert (63.4%) while (73.2%) submitted that sex appeal influence their buying habits. The study recommended among others that the body saddled with the responsibility to control and see to the advertising profession (APCON) should be thorough in the discharge of their duties, so that all forms of advertisements will be adequately regulated.