台灣已正式邁入服務化的社會，根據行政院主計處2003 年的資料顯示，台灣服務業的產值佔全國國民生產毛額(GDP)的67.1%，而服務業的就業人口也達總人口數的57.5%，因此，越來越多的企業投入服務業的行列，使得服務業經營者面臨前所未有激烈的市場競爭。在競爭激烈的市場狀態下，硬體設備的競賽已達顛峰並漸趨一致，消費者逐漸將注意力轉移到優良服務品質的提供，期望透過與服務人員良性的互動，獲取與眾不同的消費體驗，亦或滿足其優於常人、備受尊寵的優越感。為了了解卓越服務品質的內涵與執行方式，本研究以質性研究的方式，深入訪談學校飯店相關的專業教授與兩家服務業的典範企業 – 日勝生加賀屋與君悅大飯店，了解其執行感動服務的經驗與成果。研究結果顯示感動服務的概念已儼然成為服務業(尤其是五星級飯店產業)服務提供的新標竿，要成功實踐感動的服務，所有服務人員必須抱持著真誠用心、將心比心的態度，提供超乎顧客想像的服務水準。並且要能隨時隨地察言觀色與事先設想發覺顧客的需求，根據顧客不同的狀況靈活調整服務以提供量身訂做的服務，最後真誠用心的互動與顧客建立起情感上的連結。 Taiwan has become a service-dominated society. According to the statistics from the Directorate-General of Budget, Accounting and Statistics, Taiwan, in year 2003, 67.1% of total GDP came from service industry and the workforce in service industry accounted for 57.5% of total population. Therefore, more and more companies invest in service industry, which increase the competition dramatically. Under such unprecedented fierce competition, how can a company survive and differentiate itself? When physical facilities look alike in every company, people gradually turn to company’s service quality. Delightful interaction with service employee enables customers to have unique consumption experience and thus to leave long vivid impression on customers’ minds. In order to understand the context of impressive service quality, the current study applies qualitative research method to conduct several in-depth interviews with school’s professors and two esteem hotels – Radium-Kagaya International Hotel and Grand Hyatt Taipei to learn from their experiences. The current study discovers that providing impressive service has become the new industry standard. To successfully implement impressive service, service personnel must show sincerity, always think for customers and provide service that exceed customers’ expectation. To provide services beyond customers’ expectation, service employees must observe and discover customers’ hidden emotions and needs, adjust and provide appropriate service according to each individual customer’s situation, and have authentic and sincere interaction with customers. By doing so, an enduring emotional bond between customers and the company is able to be built.