The purpose of this study is to develop the hotel service quality measurement attributes and dimensions which have higher validity and reliability than before. The procedures of this study is as follows: First, the attributes and dimensions are developed through the rigorous analysis of literature review. Second, the attributes and dimensions which have been developed are refined after the pilot survey. Third, the final survey used for criterion-related validity test, reliability test and factor analysis. Eventually, twenty seven attributes and six dimensions are extracted and discussed.