For strengthening brand relationship with gay subcultural consumers, the need to convince them that the brand is worth the price and investment is imperative. The tighter the bond between brand and gay customers, the greater the return rate of gay customers for more products in the future. Value strategy thus becomes a crucial tool in planning all marketing activities. Principally, a thorough comprehension of gay subcultural consumer value of luxury fashion brands is needed. Therefore, adopting and appraising the findings from this study of luxury customer value’s effect on brand relationship for gay subcultural consumers could illustrate the plan more clearly. The adjustment of the context to be adequate to the brand’s current issues would enhance the effectiveness of marketing and business strategy in the competitive luxury market.