From the study and data collection from secondary sources of the companies in service industry group listed on the Stock Exchange of Thailand during 2008 – 2010 found 50 samples. The statistical analysis and hypothesis test is the frequency distribution, percentage, minimum value, maximum value, mean, standard deviation and partial correlation to explain the relationship between goodwill and four groups of financial ratios: liquidity ratios, asset management ratios, leverage ratios, profitability ratios, with other net assets as control variables.