處於競爭日趨激烈嚴峻的產業競爭市場，代表賣方企業的第一線銷售人員必須付出心力規範自身的情緒，表達適當合宜的情緒，方能改善賣方企業採購人員所知覺的關係品質，進而強化其對銷售人員的情感依附。是故，本研究整合情緒勞務理論與關係品質理論，驗證銷售人員的情緒勞務對客戶關係品質與情感依附的影響效果，同時檢驗情緒勞務是否會透過與客戶關係品質，對客戶情感依附產生影響。本研究以問卷方式蒐集65位銷售人員與331位採購人員之資料，進行層級迴歸分析。結果發現，情緒勞務對關係品質與情感依附均有顯著正向影響，關係品質對情感依附亦有顯著正向影響。針對上述結果，本研究提出理論意涵與管理建議。 Encountered with increasingly fierce competition in the business-to-business (B2B) environment, frontline salespersons of the seller companies need to regulate their emotions and express appropriate emotions toward the purchasing representatives of the buyer companies so as to improve the perceived relationship quality and increase purchasing representatives’ emotional attachment toward the salespersons. Integrating the emotional labor theory with concept of relationship quality, the purpose of this study is to examine the influence of salespeople’s emotional labor on relationship quality and emotional attachment of the purchasing representatives as well as test the mediating effect of relationship quality between emotional labor and emotional attachment. Data was collected from 65 salespersons and their 331 purchasing representatives and analyzed using hierarchical regression. The results showed that emotional labor had effects on perceived relationship quality and emotional attachment, and percevied relationship quality had positve effects on motioanl attachment. Both theoretical and practical implications are discussed.