Non attendance of lectures and tutorials appears to be a growing trend. The literature suggests many possible reasons including students' changing lifestyle, attitudes, teaching and technology. This paper looks at the reasons for non attendance of students in the Faculty of Commerce at the University of Wollongong and identifies relationships between attendance, participation and performance. The results indicate that there are valid reasons for non attendance that are both in the control of learners and teachers. There are also clear benefits for students to be gained in attendance; however, changes in the way we learn, teach, assess and use technology are recommended if we wish to reverse the trend.