There is growing need for digital content distribution system in the IPTV market so that the content providers can make digital content available to users in a controlled manner. Digital right management technologies allow being able to restrict access to a content giving an access policy so content is available only to fair user. However, such a previous system has some problem in terms of management of user's access information and computational cost for server. One of solutions to overcome the abovementioned problem is attribute-based encryption scheme providing access control to the encryption system. In this paper, we propose attribute based encryption scheme which is useful in contents distribution for IPTV, DVD and access control in encrypted file systems. Our attribute based encryption scheme allows for AND, OR, threshold and wildcard operations over attribute. Furthermore, our scheme achieves 0(1) pairings for decryption, regardless of any number of attributes.