The purpose of this research is to analyze the importance and satisfaction level with the service of Korean restaurants for Japanese and Chinese students in Korea. Self adminstered guestionnaires were collected from 204 Japanese and Chinese students in Korea. The data was statistically analysed using t-tests, one-way ANOVA, reliability test, factor analysis and regression test. The average values of importance-factor and satisfaction-factor were significantly different. Based on analyses of the 20 service level factors, satisfaction level was significantly lower than importance level. Satisfaction-factors such as quality of food, hygiene of restaurant and employees, service level, and atmospheres, significantly influenced the overall satisfaction level of Korean food and restaurants.