The purpose of this research is to investigate the relationship of multidimensional service quality and store attributes in Taipei’s department stores, and finding the Constructive Factors of service quality and store attributes. A field study method was employed to obtain information directly from shoppers of the Taipei department stores. The results of this study are as follows: there are significant relationship between the store attributes and service quality, that the service quality has a significant positive effect on store attributes. The service quality factors are included utmost concern, reality, operational flexibility, functionality, complete facilities. The store attributes are included value extension, honest positive, service capability, convenient timeliness and gegao yiyuan. This study could provide the professional mangers with significant insights in forging the service quality and store attribute.