The business operation of the theater has a trend to becoming chain franchising and combinng department stores or wholesale houses. This results in the competition of the theater increasing. The purpose of this study is to explore the relation between perceived value of consumers and repurchase intention. The results are shown that there are singnificant defferences between the demographic variables and service quality, promotion activities, and perceived value of customers. Moreover, service quality, promotion activities, and perceived value of customers have significant affected on the repurchase intention of customers. The results of this study can provide some references for the theater's managers companies and future relative researches.