Society transforms from brick and mortar traditional market to virtual markets through technological means. Social Media also plays a critical role in facilitating virtual market to their subscribers. The prime objective of the study is to ascertain the level of impact of social media on purchase decision process of Facebook subscribers in Chennai city using Structural Equation Modeling Approach. The present research followed descriptive research, which is intended to describe the impact of social media as a marketing tool on purchase decision of the subscribers. The sample size of the survey is 418 subscribers of Facebook. The primary data collected through google forms were codified and organized through IBM SPSS 23.0 software and analyzed through Structural Equation Modeling approach using IBM AMOS 23.0 software. The results of the research explores that social media marketing has a positive impact on Facebook subscribers’ attitude formation and the purchase decision process of the subscribers.