The present study looked at 106 hotels, not only to empirically investigate the specific use of tangibilisation cues in the hotel sector, but also to establish a tangibilisation cues measurement scale. The results have provided verification that hotels, based on their different service styles, use certain types of tangibilisation cues to engender different effects on consumers' sense of service tangibility. More specifically, the use of physical representation and encounter performance by business hotels is significantly greater than that of resort hotels while the use of word-of-mouth effect and information frequency by resort hotels is significantly greater than that of business hotels. It seems safe to conclude that this study adds to our understanding of the use of tangibilisation cues in the hotel sector and also to the construction of a tangibilisation cues scale which may be applied to other hospitality industries.