On top of cost reduction, product quality and manufacturing quality, manufacturing industry should start to consider the influence of business-to-business service quality on customers¡¦ satisfaction and loyalty. Therefore, how to measure customer perceived business-to-business service quality become a critical issue in manufacturing industry. Previously, the service quality research are more concentrated on business-to-consumer, such as retail or other service industry. However, it's not appropriate for apply it on business-to business level. The purpose of this paper is to study the influence of business-to business service quality on customer satisfaction and customer loyalty. This research is intended to prove the following. 1. IMP model is applicable to measure business-to-business service quality in manufacturing. 2. The better business-to-business service quality can lead to customer satisfaction and also customer loyalty. 3. To understand customer¡¦s satisfaction and loyalty on Manufacturing assembly and testing house in Taiwan accurately. This research attempts to find a relationship between six factors from IMP model and business-to-business service quality. Further, to know if business-to-business service quality can affect customer satisfaction and customer loyalty, especially more purchasing behavior.The research methodology is to use Woo & Ennew¡¦s (2005) questionnaires which based on the concept of IMP model. We provided questionnaires to Taiwan¡¦s assembly and testing house¡¦s customers. There are 143 returned with effective results. The conclusion of the research showed the business-to-business service qualtiy have significant and positive effects on customers satisfaction then to loyalty. However, the questionnaires didn¡¦t have a good fit to measure business-to-business service quality in manufacturing. From the result, it remind manufacturer take business-to-business sevrice quality seriously and pay much attention to it.