本研究主要目的是分析台南地區SPA養生會館消費滿意度影響因子，採隨機取樣方法於台南地區7家SPA養生會館進行調查。有效問卷爲303份，經t檢定和單因子變異數分析統計分法，α=.05為顯著考驗水準，若達顯著差異水準，則進行事後比較(Post Hoc Tests)。 結果發現顧客滿意度較高項目分別爲SPA設施的多樣性、整體性、環境整齊清潔、服務人員的服務態度及整體形象。女性在滿意度構面中的「價格及促銷與服務人員」顯著高於男性，並達顯著差異水準。年齡僅在滿意度構面中的「價格及促銷與服務人員」上達顯著水準，41~50歲及51歲（含）以上族群是參與SPA養生會館的主要顧客。受測者教育程度會影響其對於內部環境與SPA設施因素、交通易及性的考量。職業與個人月收入在滿意度構面中則未達顯著水準。 若能運用研究所獲結果，將可改善SPA養生會館相關業者作爲日後在硬體設施與服務項目調整參考，並作爲日後研究相關主題之研究者參考之用。 Abstract The purpose of this study was to determine what factors influence individuals to participate in SPA in Tainan. The 303 subjects, comprised of females and males, were randomly selected from Tainan area. One-Way analysis of variance (ANOVA) and t test were used to analyze the data regarding SPA participation. The .05 level of significance was used for all ANOVAs and t test. Results of this study revealed that the subjects were more satisfy in the SPA facilities, SPA building construction, area clean maintain, high quality service and reputation. The females were significantly more concerned about personnel attitude and entrance fee than the males. In addition, the adults (age 40 or higher) were considered as main consumer in SPA business. The subjects with higher education degree were more serious in SPA building facility and traffic convenience. The factors of job and income did not show any significant difference among the groups. The findings from this study suggested that the consumers are concerning the high quality service, personnel attitude, and SPA facilities. This study would also provide reference to other researchers doing similar topics in the future.