The purpose of this study is to review customers' attitudes, analyze that perceived service quality & customer satisfaction influences on them. i.e. cognitive attitude, affective attitude, and behavioral attitude. I chose to observe 123 customers using deluxe hotels in Busan during March~April 2009. The validity and reliability of measuring customers' attitudes factors, perceived service quality factors & customer satisfaction factor exhibited a good fit. And the multiple regression is made for analysing the influences of variables. Although all hypothesis that has not been confirmed, perceived service quality factors & customer satisfaction are more influences on cognitive attitude. The limitations of the study need to be kept in view while interpreting the finding is not analyze longitudinal study. and there are some concern about sampling bias.