AbstractThe integrated circuit failure analysis (ICFA) companies have been growing in last decade in Taiwan. The main businesses of these companies are to assist the IC design houses to analyze and verify the product design problems, as well as to offer analysis expertise for IC manufacturers to solve material and structure problems thereby to enhance product yield and quality.The purpose of this research was to study the relationships among service quality, client satisfaction, and the willingness of re-contracting for the ICFA companies. 300 questionnaires were sent to the clients of the ICFA companies, of which 259 were valid. Statistical analyses were employed to test research hypotheses by SPSS12.0 software. It was found that Client’s characteristics, such as tenure and past experiences, will influence the expectation toward service quality; service quality, especially the aspect of empathy, will influence client’s satisfaction; and satisfaction will influence client’s loyalty to the service and the willingness of re-contracting. Managerial implications and suggestions to the practitioners were also provided.Keyword: IC Failure Analysis Service , Service Quality, Customer Satisfaction, Willingness of Re-contracting