This research examines the compensation package maximizing the utilities of internal customers by applying the market segmentation theory. Data were collected from four Korean hospitals in Seoul, Pusan and Kyunggi-do. The research is designed to seek the compensation package maximizing the utility of doctors and nurses by applying the market segmentation theory. The compensation package for doctors and nurses was classified into 5 attributes which are level of salary, payment method, education, promotion, reward method. The test results were as follows. First, the relative importance of each attribute in the compensation package is different. The level of salary is the most important, reward method is the next. Second, the utility of doctors increases by 8.7%, when they are segmented on the basis. of their preference for compensation attributes while that of nurses increases by 39.8%. The results of this study imply that the utility of doctors and nurses increases with differentiated compensation package for internal customer segmented by their preference.