隨著經濟成長，高度競爭的生活環境造成人們睡眠品質不佳或失眠，多半是深受入睡困難、淺眠和早醒等困擾。因此，對於現代人逐漸願意投資在寢具和床墊產品只求一夜好眠。 床墊是為耐久財，生命週期長且消費者感知風險高，因此大多消費者在購買前會先進行相關資訊蒐集。網路的普及使得商品資訊在網路上公開，使得網路成為消費者購物前蒐集資訊的主要管道。而隨著web2.0的興起，消費者在網路上分享產品資訊的網路口碑有了爆炸性的增加，產生了讓廠商無法忽視的網路口碑效應。透過網路口碑的分析可以了解消費者與市場需求，提供廠商未來修正整體經營策略。 本研究透過網路蒐集網路口碑進行內容分析法，瞭解消費者選購床墊的決策流程以及對國內外高價品牌床墊的評價。從研究結果可以發現，近四成的消費者是為了改善睡眠品質而產生購買床墊的需求。實體通路及網路是消費者主要蒐集資訊的管道。在評估床墊時，消費者重視床墊品質、價格以及軟硬度，他們在意床墊和彈簧的設計以及床墊軟硬度。而有近五成五的消費者是偏好較硬床墊。近九成九的購買管道為品牌床墊專賣店和一般床墊經銷通路居多。約1%的消費者由於網路購物的七天鑑賞期而選擇在網路購物平台購買。近七成五的消費者購買後表示滿意，近二成五的消費者購後仍不滿意床墊與彈簧的設計與材質，以及依舊腰酸背痛等。 消費者對於國內外床墊品牌的正面口碑多於負面口碑，其中消費者對席伊麗品牌形象最佳，負面評論少。而消費者對本土床墊品牌，如：德泰彈簧床、老K牌彈簧床和10 Days的品質也有正面的評價，但對於品牌形象與經營則保持負面的態度，建議未來應針對加強品牌權益的目標，調整行銷策略。 / With economic growth, a highly competitive environment results people in poor quality sleep or insomnia. Most of them suffer from difficulty in falling asleep, light sleep and wake early. Therefore, people are more and more willing to invest in bedding, pillow and matress just for a good quality sleep. Due to the mattresses are durable goods with long product life cycle and perceived risk, consumers usually spend a lot of time to study the mattresses before purchasing. On the other hand, with the universal of the Internet and the growth of web2.0, the blooming e word-of-mouths (eWOM) makes consumer tend to uderstand products in advance by reading comments. That indeed cause a serious effect on eWOM for firms who should not ignore. Through analyzing the eWOM, firms could understand the trend on the demand side then modify their strategies. This study collected eWOM from the Internet and use content analysis to understand consumer purchase decision process as well as the consumers’ insights into upscale mattresses. From the results, we could know that almost 40% of consumers buy a new mattress for improving sleeping quality. They usually collect the necessary information by visiting physical channels and surfing on the Internet. They evaluate the mattresses quality, price, softness and firmness. They care about mattresses and springs’ design and matieral. Almost 55% of consumers prefer to buy a firm mattress. Almost 99% of consumers buy mattresses at the physical channels. Rest of consumers buy mattresses on e-commerce due to the 7-days return warranty. Almost 75% of consumers feel satisfied after purchasing. Rest of them are not satisfied at the mattresses and springs’ design and material and uncomfortableness. Consumers gave more positive comments than negative comments on the selected mattresses brands. Sealy had a reputation on its brand image and quality; King Koil, The-Tai Mattress, Kingbed, Tempur and 10 Days are all well-know for their quality as well, but still had some negative comments on the brand image and price. After the eWOM studies on each selected brand, this study gave suggestions to each brand for its future marketing strategy.