The rising popularity and accessibility of live streaming have turned it into an entrepreneurial opportunity for numerous social media users. This study aims to explore the interactions between live streamers and their audience and assess how these interactions influence the audience's gifting behaviors. By employing the existing consumption value theory, the research seeks to create a model that identifies the factors driving online users' motivations to send virtual gifts. A key focus of this study is the dynamic interactions between the audience and streamers, especially examining how their close relationship impacts the streaming quality and the audience's perceived value of gifting. Furthermore, this study investigates the potential negative consequences of the audience's gifting behaviors.