This study aimed to identify that the physical environment of a food service company has influenced on the perceived service quality, menu quality and customer satisfaction. To achieve the purpose of this study, it reviewed the theoretical background about the physical environment, the perceived service quality, the perceived menu quality and customer satisfaction. Moreover, this study conducted a corresponding empirical analysis. For the empirical analysis, a questionnaire was given to a total of 275 regular restaurant customers at Busan area. The results of the empirical analysis were shown as follows. 1) The components of physical environment of a service company are the attractiveness, cleanliness, space & convenience and the ambient factor of physical environment. 2) For the attractiveness of the physical environment, cleanliness and the ambience factors of the physical environment have influenced on the perceived service quality and menu quality. 3) The perceived service quality has influence on the perceived the menu quality. 4) The perceived service quality and the menu quality have influence on the customer satisfaction.