Abstract: Prioritized queues of advertising and content data are generated by a queue builder and sent to an on-line queue manager. A computer mediated communications network provides content and subscriber data to the queue builder and receives content segment play lists from the on-line queue manager. An exposure accounting module calculates and stores information about the number of exposures of targeted material received by subscribers and generates billing information. An information warehouse manager is employed to receive data from advertisers' data bases and third party sources as well as from the computer mediated communications network.