The law of attraction theory which came up in the late 19th century explains that through positive thinking and rightful utilization of our positive energies we are capable of bringing about significant changes in our life. The law of attraction is a school of thought that regards thinking, emotions and attitude as influential factors in creating our own reality.

William Walker Atkinson is one of the names that is most commonly associated with the law of attraction. Atkinson, who was also one of the key figures in the new age movement, was the editor of the magazine Suggestion, a New Thought Journal. But it is his book 'Thought Vibration' or law of attraction in the Thought World (1906) that saw phenomenal success. The book centers on the law of attraction and discusses at large the different ways by which it can change our lives for better.

Atkinson states in his book that we are all guided by universal laws and each of our actions is regulated by them. These laws also influence our thoughts, which like atoms, give best results when held together. It aslo explains that our thoughts are in a mode of spiritual union. Thought which is seen as a force by the law of attraction is capable of influencing action. The book illustrates that just as thoughts of love for a person receives a reciprocal response from a person with a similar line of thought, similarly, positive thoughts about the end attract thoughts relating to its accomplishment.

Atkinson while writing about the law of attraction states that the human mind is often affected by thoughts of failure. This often leads to restlessness and deflection from the path of progress. Atkinson states that law of attraction helps the mind in maintaining a mental calm and a state of steadiness in the face of adversity. He illustrates the point through the example of pouring oil from a vessel into troubled sea.

Atkinson suggests that the followers of the law of attraction should refrain from negative thoughts and actions. He points out that negative thoughts lead to negative actions and therefore, render us with negative experiences. It also implies negative utilization of energy. This, according to Atkinson is a wrong application of the law of attraction. Rather, he suggests use of strong thinking and confidence to fend negative energy.

According to Atkinson, the individual must have faith in himself and in his actions to be successful in his mission. Transparency between thought and action is very essential. Mere belief and wishful thinking of 'I can' and therefore, 'I will' will only work when it is followed by 'I do'.

William Walker Atkinsons writings on the law of attraction carried the school of thought to a much higher level and even to the next generations. In 2006, a film named The Secret was made on the basis of his principles.