Applying marketing orientation implies orientation to consumers’ needs and earning profit along with creating their satisfaction (Kotler, Armstrong, 1994). As a science, philosophy, and conception of modern marketing, which became institutionalized in the second half of the twentieth century, It precisely determines its role in society. The essence of modern marketing from the following aspects: research, analysis, construction, maintenance and promote stakeholder relationships between companies and individuals on both sides. The current marketing is a basic creed and a way of general existence, not only in terms of economy and income but also it’s a very popular aspect of the whole modern culture. ‘Get started serving consumers, “and more recently these consumers are becoming more knowledgeable generally accepting operating and existence principles. (Urban, 2005).SERVQUAL is suitable instrument for measuring the quality of service in hotels, although the criticism of its shortcomings (Cronin, Taylor, 1994) accelerated the emergence of new approaches such as SERVPERF (Cronin, Taylor, 1994) and Normed Quality models (Teas, 1993). Knutson, Stevens, Wullaert and Patton (1991) used SERVQUAL to create a precise instrument for room facilities called LODGSERV comprising 26 items designed for measuring consumers’ expectations related to service quality in hotels.The SERVQUAL scale is based on a gap model (Parasuraman et al., 1985)Indicate the gap between consumer expectations and their opinions real performance can lead to perceived quality of service. SERQUAL model contains five quality of service dimensions: tangible, reliability, responsibility, Confidence and empathy. Visibility as a dimension includes physical objects, Equipment, equipment, employee appearance and user presence. This is the tangible aspects of service, one of the rare dimensions of potential user knows and evaluates before the service itself. Reliability means in accordance with the requirements of reliable and accurate delivery of services promises made in the promotion. High level of service consistency decisive reliability. Responsibility refers to the responsibility of hotel management desire to quickly and effectively solve the problem of hotel customers. reliability is provided through employee politeness and knowledge, Self-confidence and self-confidence to customers empathy understands the needs of our clients through personal means (Juwaherr, 2004).Tangible and intangible attributes are highly intertwined to form on the quality assessment of the guests have a significant impact(Alzaid, Soliman, 2002) .And yet, Bowen (1990) claims that the significance Intangibles are overvalued. Depending on the needs, the hospitality industry can use a comprehensive way to estimate hotel products or hotel products viewed through their components, which can be decomposed and measured based on tangible and intangible characteristics. The basic hotel offers are room facilities that enrich other tangible, intangible facilities.The term “physical” or “physical” generally refers to an element service, such as appearance, equipment, personnel, advertising materials .Other physical characteristics used to provide the service.Parasuraman et al. (1988)The term “tangible” is used in the SERQUAL model as one of them. The dimensions of service quality assessment. Objectivity in the hotel business means the appearance of the hotel facilities and their accommodation and restaurant facilities. The tangible elements of hotel products can be evaluated, measure and submit to some standards.