AIGC-enabled streamers are gradually being widely used in cross border e-commerce live streaming as the continuous development of generative artificial intelligence. In this context, the acceptance of AIGC-enabled streamers by consumers has become a hot topic of concern for trade enterprises. This paper aims to explore the factors that influence consumers’ acceptance of AIGC-enabled cross border e-commerce live streaming and try to develop a theoretical model to explain the influencing factors. An inductive qualitative approach was followed. Twenty-five in-depth semi-structured interviews were conducted, and the interview data was then analyzed through a thematic analysis method. A theoretical model was developed in the final that present the three identified themes. The findings indicated that factors of product, live streamer and field are the most critical factors for consumers’ purchasing in AIGC-enabled cross border e-commerce live streaming. Based on the research results, three suggestions are put forward for cross border enterprises in this paper, namely: Improve interaction experience, optimize visual presentation and combine with human hosts.