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The purpose of this study is to analyze the importance-performance of the service quality of farm accommodation using the Revised Importance-Performance Analysi s(R- IPA) . To complement the limit at ions of the t radit ional Importance-Performance analysis method, the R-IPA analysis method based on the Kano’s three-factor model was applied to establish a service quality measurement for better credibility and validity. Online survey measuring 13 items for service quality of farm accommodation was conducted for domestic rural tourists based on proportional sampling method. The results identified three attributes(e.g., room design, purchase of local products) that belong to “concentrate here” quadrant and four attributes(e.g., attitude of accommodation’s owner) that belong to “keep up the good work” quadrant. These findings provide farm accommodation operators and marketers with valuable information on the service quality attributes that potentially increase the satisfaction of visitors. The results of this study suggest a way to effectively allocate resources into marketing strategies.