This paper aims to investigate the relationships between customer value perception and satisfaction. A questionnaire survey of 248 valid respondents is used for lighting products in Taipei metropolitan. From a series of hypotheses tested, findings show that the measure of customer satisfaction of group 21 to 30-year old is statistically greater than that of group over 51-year old. The SEM method is offered as a useful tool for assessing the loadings on the dimensions between value perceptions and satisfaction, which all show statistically positive significance. Finally, this study suggests that the group over 51-year old needs to be taken more care of, and the lighting industry can make good use of the impact between value perceptions and customer satisfaction.