Existing human attention (saliency) modeling methods persist as highly fragmented across modalities, scenes, and task formulations. Consequently, even with increasing model capacity and data scale, current models predominantly remain scene-dependent and task-specific, failing to practically generalize in real-world applications. To address the fundamental limitations, we present the Attend to Anything Model (AAM), a multi-modal foundation model that unifies attention modeling across various image, video, and audio-visual tasks and scenes. AAM reformulates attention as a cognitive entailment relationship organized in a general-to-specific hierarchy, implemented through language prompts with hierarchical embeddings in hyperbolic space. Furthermore, to unify static image and dynamic video attention, we adopt a fluid-dynamics perspective, formulating video-frame attention as a diffusive temporal evolution governed by the Fokker--Planck equation. Extensive experiments on 16 benchmarks demonstrate that AAM consistently outperforms state-of-the-art methods by an average of 6\% across various scenarios, while achieving approximately a 4$\times$ speedup in video inference. Overall, these results demonstrate that AAM provides a principled foundation for future research on attention and saliency-related tasks. The dataset and code will be available at https://github.com/wz-zhao/Attend-to-Anything.