The study aimed at conducting the comparative analysis of the service quality and the degree of satisfaction in the area of foods and beverages between recreational hotels and business hotels. Thus the quality of service was set up as tangibleness, reliability, responsive quality, confidentiality and sympathetic quality; the customer satisfaction was classified into the overall satisfaction and the degree of satisfaction of experience in using and analyzed. As the result of it, business hotels indicated higher than recreational hotels in tangibleness, reliability, confidentiality, the overall satisfaction and the degree of satisfaction of experience in using. Even in the effects of the service quality on the degree of satisfaction, there was difference between recreational hotels and business hotels. In conclusion, there is difference in the service quality and the degree of satisfaction on foods and beverages between recreational hotels and business hotels. Besides, to improve the degree of satisfaction on the field of foods and beverages of hotels, it is most important to understand the characteristics of main customers who use hotels.