The purpose of this study was to evaluate the service quality attributes of Korean restaurants by North American and Chinese residents in Korea based on the Kano model. This survey was performed from September to December 2010. The subjects consisted of 135 North Americans and 165 Chinese in Seoul. The service quality attributes of Korean restaurants were composed of twenty three items in the categories of 'food quality', 'employee's service quality', 'sanitation quality', 'facility quality', and 'convenience quality'. For North Americans, there were five 'attractive quality' items, eleven 'one-dimensional quality' items and six 'indifferent quality' items, and one item had the same frequency on both 'attractive quality' and 'one-dimensional quality'. For the Chinese, there were twelve 'attractive quality' items, and ten 'one-dimensional quality' items, and one item had the same frequency on 'attractive quality' and 'one-dimensional quality'. According to the customer satisfaction coefficient developed by Timko, 'taste of the 'food (0.80)' for North Americans and 'freshness of the ingredients (0.94)' for Chinese were highest scores in the 'Better coefficient'. On the other hand, within the 'Worse coefficient', 'sanitation of the food' had the lowest score for both North Americans (-0.89) and Chinese (-0.90).