Spa are most famous in industries in Malaysia. Nowadays, spas and health are growing rapidly and this kind of service has been organized because of health tourism packages in spas. Therefore, this study aimed to explore the value and impact of service quality, perceived value and service performance on customer satisfaction at spa located in Pengkalan Chepa, Kelantan. This case study utilized in-depth interview. Data saturation was achieved after interviewing a total of 12 respondents. The results were presented and described according to the respondents’ characteristics. Three themes raised from respondents were (1) Spa service quality, (2) Spa perceived value, and (3) Spa perceived service performance. The results have shown that service quality, perceived value and service meeting dimensions have a close relationship with all customers. Subsequently, the information obtained from this study might be used to create a marketing plan aimed at improving consumer satisfaction in the market and industry of the spa in Pengkalan Chepa, Kelantan
Keywords: Customer perception, Service quality, Perceived value, Service performance, Spa operation.