The IMC-brand performance link is, in principle, supported in the literature, with IMC providing campaign, brand, and organizational benefits (Duncan and Moriarty 1998; Kitchen and Schultz 1999; Low 2000; Reid 2003; Schultz, Cole, and Bailey 2004; Swain 2004). Nevertheless, despite this conceptual support, very little empirical evidence exists to substantiate the value of IMC in quantifiable terms (Baker and Mitchell 2000; Cornelissen and Locke 2000; Eagle and Kitchen 2000; Kitchen, Brignell, and Li 2004; Low 2000; Swain 2004). One of the problems associated with performance measures in marketing is the conceptualization of marketing inputs.