Cross-Cultural Behaviour in Tourism(1987), and variations in the relative importance of all five service quality dimensions developed by Parasuraman et al. (1985, 1988), Parasuraman al. (199) and Zeithaml er al(1988. 1993). They developed a Cultural Service Quality Index(cson that evaluates the relative importance of each SERVQUAL dimension as a function of the five cultural dimen sions and that can be used to segment multicultural markets Feather(1982) noted that cultural values influence satisfaction. Winsted(1999) analysed the importance of service dimensions to consu mer satisfaction in two different countries: the United States and Japan was found to be more important in status-conscious societies Formality than in egalitarian societies, and personalization was more important in individualistic countries than in collectivistic countries. Authenticity was more important for professional services, while courtesy and promptness were more important for generic services. Caring and courtesy received the highest ratings as most important to satisfaction with service encounters. Service perception and satisfaction studies Service perceptions and, in particular, the perceptions of a customer service provider interaction in the process of service delivery and satisfac- tion with this interaction have still not received enough research attention in the area of tourism. There is a need to analyse the tourists' perceptions of services in their host destinations. Such analysis would provide valuable information for hospitality and marketing strategists, particularly if the differences in perceptions are observable and they are generated by the differences in cultural background. Differences in cultural values would help to identify the factors contributing to differences in perceptions, and in turn, to assess the effectiveness of the service providers' performance from the perspective of the culturally different customer. The examination of the tourist perceptions of the service performance would also enable detection of negative perceptions and change or modify them if necessary, and therefore better respond to culturally different tourists' needs