隨著國人對外來文化接受的程度愈來愈高與消費型態的改變，致使即飲咖啡的消費亦逐年成長，且種類開始日趨異質化，然不同種類之即飲咖啡是否能真正突顯其間特徵的差異性。這些產品特徵是否應由產品價格上的差異反應出來，是值得探討之課題。 本研究應用特徵價格法來推估各特徵的隱含價格，進而分析臺灣即飲咖啡市售價格與消費者之願付價格間之差異。實證上，採用Box-Cox函數來推估特徵價格函數，發現以未受限制模型為最適函數型態，並由此型態來做OLS推估各變數之參數值及各特徵之隱含價格。

According to the change of the style of consumption, the increase in canned coffee is accelerating. The variety of canned coffee had differentiated of characteristics. These characteristics respond to price of canned coffee can be investigated. The purpose of the study is to understand what characteristics are important of consumers' consideration in buying canned coffee. We empoly the hedonic prices theory to estimate the implicit price and examine the difference between the price of retail market and consumer's willingness to pay. On empirical demonstration, using Box-Cox function to estimate hedonic price function form, unrestricted functional form can explain the relation between characteristics and price differences for Taiwan canned coffee. Moreover, we apply the function form model to estimate parameter value of variables and implicit price of characteristics by OLS.