Purpose: This study aims to investigate consumer attitudes towards healthy foods, focusing on low-calorie options, and their impact on purchasing behavior. Methods: The study utilizes structural equation modeling, which incorporates statistical tools such as SPSS and AMOS for thorough analysis. This involves collecting data over a period of time and then inferring patterns and relationships through correlation and trend analysis. Results: The study found that attributes such as quality, price, functional value, and emotional value have a significant impact on customer satisfaction and repurchase intentions, but not on nutrition and brand. The study provides a comprehensive understanding of the factors that influence consumer attitudes and purchase behavior toward healthy indulgences in the context of low-calorie foods, and has important implications for both academic research and practical marketing strategies. Conclusions and Implications: This study provides new insights into consumer behavior theory by validating the impact of the perceived value of low-calorie products on attitudes and purchase behavior, which is of great academic value. It is also expected to provide useful information for the formulation of effective marketing strategies for low-calorie products and the development of products that meet consumer needs.