Standard practice dictates that mobile telephone service providers remain accurately aligned with the dynamic expectations structure of the target mobile telephone service users they serve. To comply with this requirement, literature sources assert that service providers need to adopt a candid marketing research orientation to understand what the users expect and in-build it in their service designs. Theory further contends that if such a business stance is diligently applied, any service provider is bound to gain a competitive edge in the market place. Notwithstanding the aforementioned, service providers continue design services without sufficient understanding of what users expect. This mindset has led to disparities in both the designed and the recieved service. Despite the pioneering works of earlier reserachers on the Gaps model, evidence shows that no research had been carried out to measure users' and providers' service quality perceptions in the mobile telephone branch of industry in Uganda. Much remains unknown as regards users' perceptions of expected and actual service quality and any potential disparity thereof. In the same spirit, much remains unknown as regards providers' perceptions of users' expectations and users' real expectations and potential disparity thereof. In order to measure the aforementioned disparities, the Gaps model was used in which Gaps 1 and 5 were measured for providers and users of mobile telephone services in the branch industry in Uganda.