This study structurally examined the influence relationship among value, satisfaction, and two-dimensional attitude (city tour bus, operating city). To achieve this purpose, an online was conducted to domestic consumers who had experience using a city tour bus in Korea. As a result of analyzing the influence relationships(H₁~H₄) of the research model, all research hypotheses were found to be statistically significant. The specific results are as follows. First, it shows that both value (functional, emotional) factors are positively related to satisfaction. Particularly, emotional value was found to be more important construct than functional value in explaining satisfaction. Second, satisfaction was found to have a positive effect on the attitude toward the city tour bus. Third, attitude toward the city tour bus seemed to have a positive significant influence on the attitude toward the city that operates the city tour bus. In addition, by verifying the analysis results of indirect and mediating effects, it was found that satisfaction and attitude toward the city tour bus played the role of full mediation variable in the relationship between independent variable and dependent variable. As a result, it was confirmed that it is important to make the city tour bus users feel the value of the city tour bus positively. In addition, it was confirmed that it is necessary to use the city tour bus as a strategic tool to strengthen attitudes. The academic contributions and managerial implications for these results are discussed in the conclusion section.