As the internet user are increasing rapidly, the population of internet banking user has also been increasing. From the bank’s perspective, they must pay attention to operate the business of internet banking. That through promote customer values, internet banking also can build up long-term relationship between businesses and their customers. However, according to the literature review, most of studies concerned with consumer acceptance, actual behavior, customer satisfaction and customer loyalty in the context of internet banking. On the other hand, it seldom mentions the customer values for internet banking on relationship quality. For this reason, the purpose of this study is to explore the impact of customer values for internet banking on relationship quality. The study also want to find the factor influencing relationship quality greatest.This research aims to investigate users of internet banking service in Taiwan area, and 239 questionnaires were collected. This research applies SPSS to analyze the data test the proposed framework. This study used regression to investigate the impact be-tween customer values and relationship quality.The result showed that expect epistemic value, functional value, process value and relationship value have positive effect on relationship quality, and functional value can improve relationship quality greatest.
