The purpose of this paper is to examine the relationship between brand orientation, brand value and relationship value. This inquiry is motivated by the increase use of relationship marketing particularly in the airline industry in Taiwan, in which there is competition for better relationship quality between airliners and customers, given the recently increasing number of companies using brand-oriented marketing strategies. In our study, brand value is divided into two intermediate variables for our research framework: functional value and emotional value. We also separate relationship value into relationship benefits and relationship costs. In addition, we discuss whether global brand attitude, word-of-mouth, and brand heuristic increase the perceived customer brand value. In conclusion, global brand attitude clearly influences functional value, and functional value clearly influences relationship benefits and relationship costs.