Purpose This study aims to determine the effects of wall covering materials (wood, concrete and metal) used indoors on participants’ perceptual evaluations. The differences among participants’ perceptual evaluations regarding indoor physical environmental factors by occupation and gender were examined. Design/methodology/approach Cafes were selected as research environments. Virtual experimental spaces using three different wall covering materials were modelled and participants’ assessment of the physical environmental factors of these virtual spaces was measured through a detailed questionnaire. Findings Cafes using light-coloured wall covering materials were perceived more favourably than cafes using dark-coloured wall covering materials, and cafes with light-coloured wooden wall coverings were considered as a warmer material than cafes using concrete and metal. Participants who received design education (architect, interior architect) perceived physical environmental factors of cafes more negatively than those who did not receive design education (lawyer, economist, accountant, etc.). Male participants evaluated the physical environmental factors of cafes more positively than female participants for all adjective pairs. Except for two adjective pairs, no significant difference was found among the evaluations according to genders for the other adjective pairs. Originality/value This study revealed new results about customers’ choices of wall covering materials and offered designers new alternatives for materials that can be used in the design of cafes.