主題餐廳的主題裝潢、擺飾可以喚起共鳴、傾訴感情和抒發思緒，使飽餐的同時有更高層次的放鬆與愉悅，以中華傳統對吃飯的尊重，主題裝潢應可提升顧客對餐廳的喜好。本研究為了兼顧消費力與感受表達能力，除去較少外食的老人和幼童，以大學生為基本對象，採李克特五點量表問卷方式，並選擇餐廳林立的都會作為研究地區。由美國Zagat Survey的餐廳評鑑中，食物、裝潢和服務佔有相同的評分比重，食物是到餐廳用餐的主要目的，因此本研究採用迴歸分析探討除了食物外，裝潢是否凌駕服務，成為顧客選擇餐廳用餐的主要考量，結果發現，裝潢不如服務帶來的效益。滿意度評分中，一分服務的滿意約需三分的裝潢要求，也就是說，好的服務造成的整體月收入增加約三倍於裝潢帶來的增加。雖然時代的進步，生產、消費結構改變，但仍遵從農立國的傳統，認為一天三餐吃飯不應該佔據太多可從事生產的時間，欣賞豪奢的裝潢和氣氛似乎是多餘的。

A theme restaurant was decorated with a theme. These decors can evoke sympathy, confide feelings and express thoughts. A higher level of relaxation and pleasure appeared during the meal. Traditional Chinese people respect for eating meals. A theme restaurant should be able to attract customers. In order to consider the abilities of consumption and expression, this paper removed the elderly persons and young children because of their eating out less. College students were the basic objects and used the five points Likert scale for questionnaire. Metropolis where has restaurants everywhere was selected as a research area. The Zagat Survey is an evaluation of a restaurant, including food, decor and service three parts and each occupies the same proportion of score. A regression analyses were used for the study. Food is a main purpose for visiting a restaurant. In addition to the food, whether the décor overrode the service and became the main consideration for the customers to choose a restaurant. The results of this study found that the décor hasn't brought more benefits than services. From the scores of the satisfaction, a point of service satisfaction takes about three points of the decor requirement. That is, good service made income increased about three times the decorating brought monthly. Although the progress of the times, the structures of production and consumption changed, people still comply with the lunar country's tradition. It is not appropriated to take up too much time for eating of three meals a day and hasn't engaged in the production. Enjoy the extravagant decor and atmosphere is redundant.