Abstract
A literature review has indicated that a majority of researchers tend to define quality as meeting customers' needs. This study therefore attempts to develop a new service quality instrument called SQ-NEED based on Maslow's theory of needs. The results from the empirical analysis suggest that the SQ-NEED not only has a sound theoretical basis, but also possesses a reasonable reliability and validity. Moreover, there is significant evidence to show that SQ-NEED performs better in this study than SERVQUAL for services directed at people and providing intangible actions.