For the five items of tangible, it showed that the highest gap goes to the “Uses modern technology” with the gap score of -1.53. This indicates that the most dissatisfied tangible items served by the university for the students were the modern technology. It then followed by “Materials associated visually appealing” with the gap score of -1.39, “Physical facilities visually appealing” with -1.34 and “Uses up to date equipment” with -1.30 value of the gap score. The last item of the tangible that the students were not satisfied of was “Employees are neat appearing” at value of -1.27.