This paper presents a conceptual approach to convert customer requirements expressed in ordinary language into a form of qualitative and quantitative functions for developing new products. This approach attempts to combine the concepts of the value engineering and the Kansei engineering. It emphasizes that customer require- ments should be interpreted and reflected on the design of new product. Specific are discussed for extracting subjective requirements and transforming them into qualitative and quantitative functions for product design. This approach is expected to provide the product designer with a systematic efficient tool for incorporating subjective requirements into a product design.