The purpose of this study is to investigate the relationship among service quality, perceived value, customer satisfaction and repurchase intention of Tokiya. Data has been collected by survey questionnaire on sites around Taiwan. Regression analysis and hierarchical regression analysis have been applied to analyze the influences and mediating effects among variables. Results shown that service quality has a significant influence on perceived value, satisfaction and repurchase intention. Perceived value has a significant influence on satisfaction. Satisfaction has a significant influence on repurchase intention. In addition, perceived value has a partial mediating effect between service quality and repurchase intention.