A customer satisfaction system (CSS) can identify specific attributes customers use to distinguish between companies selling comparable products or services. The CSS also can distinguish: 1. the way customers organize attributes into dimensions, 2. the importance of dimension in overall company assessments, 3. the way each firm is viewed relative to competition on each dimension, and 4. opportunities to excel in the marketplace. Developing an effective CSS involves the phases of attribute generation, data collection, and data analyses. The attribute generation phase's objective is to generate as many product-service and company attributes as possible. In the data collection phase, participants should be drawn randomly from the sponsor company's database and must be familiar with at least 2 suppliers of the product in question. Factor analysis can be used to represent a large set of observed variables (attribute ratings) by a smaller number of hypothetical factors (dimensions). The CSS should be incorporated into a company's long-term corporate strategy.