The store atmosphere that customers locate in during the process of shopping will stimulate them. They will witnessand perceive many environmental clues, collecting and obtaining all clues in their minds to form impressions unconsciously. Such a perception process is very important because customers will first acquire specific expectations on products and services from the perception process before they carry out actual shopping behaviors (Kotler, 1973). The stimulus in store atmosphere will provide important information to customers; customers will infer the information such as price, product, service quality etc. of the retail store according to this information (Baker et al., 2002). Most of the previous studies on store atmosphere ignored the importance of cognitive value-tion, discussing the impact of environmental stimulus on individual emotional reactions and behaviors directly (Lin, 2004). However, more and more scholars consider consumption behavior as a decision-making process of perception. They think the variables of customer perception will also influence customer behaviors; some scholars have begun to utilize perception process in S-O-R model, with the intention of learning about the impact of perception in the studies of store atmosphere. The following is the discussion regarding literatures of cognitive valuation.