Taiwan’s fertility rate has declined in recent years and is about to enter an aging society. Pets have become a spiritual sustenance. The unlimited business opportunities brought by the pets are not to be underestimated. This study focuses on the perspective of pet owners. It explores the relationship among service quality, perceived value, customer satisfaction and customer loyalty in the pet grooming industry. The analysis results are as follows: 1. Service quality positively influences customer satisfaction. 2. Service quality positively influences perceived value. 3. Perceived value positively influences customer satisfaction. 4. Perceived value positively influences customer loyalty. 5. Customer satisfaction positively influences customer loyalty. 6. Service quality positively influences customer loyalty.