Abstract. Commonly, organizations adopted Service-Oriented Architecture (SOA) because it can provide a flexible reconfiguration and can reduce the development time and cost. In order to guide the SOA adoption, previous industry and academia have constructed SOA maturity model. However, there is a limited number of works on how to construct the matrix in the previous SOA maturity model. Therefore, this study is going to provide a method that can be used in order to construct the matrix in the SOA maturity model. This study adapts Kano Model to construct the cross evaluation matrix focused on SOA adoption IT and business benefits. This study found that Kano Model can provide a suitable and appropriate method for constructing the cross evaluation matrix in SOA maturity model. Kano model also can be used to plot, organize and better represent the evaluation dimension for evaluating the SOA adoption.