In order to promote tourism industry, Government of Meo Vac County has put many efforts to develop the restaurant as well as hotel system in the area. Besides, the infrastructure of the county has been continuously improved and the Government also tries to enhance to awareness of people in tourism development. However, tourism industry is still a new industry in Ha Giang province in general and in Meo Vac County in particular. In parallel with developing the quantity of services, tourism industry in Meo Vac County should also take into account the quality aspects in order to attract more tourists. The need of researching the mentioned relationship is very important as tourism industry is considered as the key industrial sector in Meo Vac County. The study is conducted with application of quantitative research method with data is collected by using survey of questionnaire. The data analysis results show that 5 attributes of perceived service quality are statistical significant to customer satisfaction and 5 attributes can explain for 82.5% changes of customer satisfaction with data achieved from survey with 300 customers who have visited to Meo Vac County in this year. Furthermore, linear regression analysis also provides the estimation of partial correlation coefficients of 5 attributes as 0.193, 0.175, 0.162, 0.233, and 0.177 and they are statistical significant at 5 percent of confidence interval.