The results of this study provide support for the use of the SERVQUAL and market orientation instruments for evaluating agencies approach to service delivery issues in Taiwan. The results indicate that on two of the five dimensions of the SERVQUAL instrument in particular have the potential for identifying areas of concerns and facilitating focusing on specific concerns and developing mechanisms for addressing these concerns. These areas are responsiveness and reliability. The potential for improving the applicability and sophistication of the instrument also exists. There are clearly issues that can be addressed between the perceptions and expectations of both customers and managers for the advertising agencies. In particular, the results indicate that customers have a much bigger gap between expectations of service and the delivery of service than the managers. This research provides evidence that a service problem exists in advertising agency settings in Taiwan as well as a mechanism for identifying and measuring the extent of the problem. In addition, the consortium based advertising agencies had a different market orientation than the matrix or integrated organizations studied. Consortium based organizations are more likely to have a competitor orientation while matrix and integrated organizations are more likely to have a customer orientation. In addition, market orientation impacts attitudes and approaches to service quality.