In the global economic development, mostly, the output values of the service industries in advanced countries have accounted for more than 60% of the GDP. In recent years, owing to the prosperous development of the service industry in Taiwan, according to the statistics of Directorate General of Budget Accounting and Statistics, Executive Yuan, in 2002, the GDP of service industry has accounted for 67.0% of that of the entire industries. This speaks for the importance of service industry in national economic development. According to the analysis of the World Tourism Organization for 2000, “tourism” has become the primary source of many countries in earning foreign exchange. In terms of the foreign exchange earnings of the countries over the world, tourism income has accounted for 8% of the said earnings. This indicates that the tourist hotels industry which provides the functions such as accommodation, food & beverage, recreation, and entertainment could be considered the service industry with great developmental potentiality. The guests of Guan-zi-ling Toong Mao Spa Resort were invited to participate in this research survey for investigating the customer satisfaction towards the room service quality of resort hotels.