Researchers have embraced the use of SERVQUAL and utilized the measure in a wide variety of business settings including hospitality. Much of the hospitality service quality research has been focused on hotels. Saleh and Ryan (1991) applied the SERVQUAL model to the lodging industry and in a second study examined the gap in service quality perceptions between hotel managers and their clients, Oh (1999) studied the relationship between service quality, customer satisfaction, and customer value for luxury hotel guests. The SERVQUAL instrument has also been utilized in determining the service quality for international business hotel customers (Akbaba, 2006), In addition, SERVQUAL has been used to investigate the level of service quality for restaurant patrons (Bojanic and Rosen, 1994) as well as fine dining establishments (Lee and Hing, 1995), The use of the SERVQUAL measure has also been extended into the tourism sector of hospitality and studied in the airline and ski resort industries (Fink and Ritchie, 1991),