The study aims at exploring the hierarchical relationships of customer relational benefits with means-end chain approach. Sixty in-depth interviews were conducted in eastern China and northern Taiwan with 30 usable cases from each region. The respondents aged between 20 and 50 are distributed between the two genders. The results reveal three distinct levels of customer relational benefits. The relationship attributes level consists of six elements: ”sincere treatment from employees”, ”improved service quality”, ”exploiting customer information”, ”affinity with service environment”, ”familiarity with service personnel”, and ”acquaintance with service procedures”. Nine elements are extracted at the relationship consequences level, including ”customization”, ”choice simplification”, ”social network extension”, ”fraternity”, ”knowledge enhancement”, ”special treatment”, ”economic gaining”, ”risk reduction”, and ”information sharing”. Seven elements are derived for the relationship values level, including ”self-esteem”, ”safety/security”, ”interpersonal harmony”, ”belonging”, ”self-enhancement”, ”pragmatism”, and ”being economical”. These elements lead to a hierarchical value map that represents the customer relational benefits in the context of Chinese consumers. The different consumer characteristics in Taiwan and China were also compared.