“…They are tangible and intangible. Including in the tangible category, are hotel facilities such as the bar/lounge , swimming pool, SPA area, wellness area and so on; intangible attributes include cleanliness, comfort, and security (Atkinson, 1988;Cadotte & Turgeon, 1988;Callan & Bowman, 2000;Dube & Renaghan, 2000;Lockyer, 2005;Poon & Low, 2005;Wilkins, et al, 2007;Haghkhah et al, 2011;Lin, 2012). Furthermore they are futures to increase customer loyalty such as meal quality, staff attitude, hotel decoration, convenient parking, service customization and reasonable price.…”