The purpose of this study is to investigate the relative importance of service quality dimensions in the process of causal relationship between service quality and visitors satisfaction by targeting visitors of theme park in China. In addition, this study diagnosed the validity of IPA’s assumptions and logic of IPA which has been used frequently as the practical analysis tool to improve service quality. The importance of service quality dimensions was emphasized in IPA analysis. Findings through Data analysis are as following. Firstly, the dimensions of theme park’s service quality were categorized four factors such as amusement facilities factor, convenience in use factor, employee factor and operation system. This study evaluated construct validity on the basis of causal relationship with visitors’ satisfaction. The results of multiple regression analysis revealed that SERVPERF, measurement by consumer’s perception, was better rather than SERVQUAL derived by dis-confirmation hypothesis between expectancy and perception. Secondly, results of data analyses showed that there was no superiority of construct validity which would exceed the difficulty of measurement in case of using data reflected relative importance of each dimension. Thirdly, it was explored dimensions of service quality were regarded as important would verified as antecedent variables of visitors’ satisfaction, this tendency was not appeared in the results of data analysis. Fourthly, it was analyzed that the hypothesis of IPA which predetermined expectations of consumers were formed highly and homogeneously regardless of dimensions of service quality. However, there were no evidences that it would consider homogeneous. Only there was a tendency that the expectation level of all dimensions would form highly. Fifthly, this study analyzed that there was a tendency that the level of importance evaluation would rise in proportion to the increase in dis-confirmation level between the expectation and perception. At the results of IPA showed more supportive pattern. This finding implied it required in-depth study to confirm on the utility of IPA.