近年來，台灣人對於網路商店的認識及網路購物的習慣皆已日益成熟，業者對於網路商店之經營模式亦趨熟練，從網路商店至手機應用程式，甚至是粉絲專頁的經營，多有顯著成長。但網路商店發展成熟並非表示其所販售的商品可以符合消費者的期待，因消費者在進行網路購物時，無法實際以觸覺、視覺、嗅覺等感官去感受產品或服務之實質好壞，亦無法感受到產品真實樣貌及預期功能，且可能常有收到不確定資訊之經驗，使其在網路消費時對產品產生疑慮，而須承擔可能不符其預期之決策結果致使提高網路購物之認知風險。因此對網路購物消費者而言，如何改善網路購物無形性以降低消費者之認知風險即成為網路購物之重要考量問題。本研究提出消費者在網路購物時可能考量到認知風險，三種服務實質性能減少認知風險所帶來之影響，進而提升消費者其心理層面之決策績效，若可滿足消費者之心理需求，會使消費大眾在網路購物時感到更安心且享受網路購物之樂趣，亦可提供給網路商店實際建議消費者在網路購物實真正之需求及考量，進一步提升其服務實質性。 Recently, the development of online shopping has become more mature than before in Taiwan. Marketers have applied diverse mechanisms to promote online shop such as mobile phone applications and Facebook fanspage, . However, consumers still hesitate to shop online because they actually can not touch, feel, and smell the product before buying. They may feel uncertainty and risk and then give up their purchase decision. This may be due to the impact of unclear product information on purchase decision-making. Therefore, this brings the essential question: how to present more tangible information in order to reduce consumer’s perceived risk. This study proposes that three services tangibility—physical tangibility, mental tangibility and specificity—may help reduce consumers’ perceived risk and thus help consumers to build up their decision performance. These three service tangibility may provide consumers more tangible knowledge regarding the targeted product before buying. Further discussions for practice are also included in the conclusion.