Kano model has been widely used to identify and classify customer attributes of a product or a service. The first step of Kano model application is the derivation of customer attributes, and brainstorming has been used conventionally for the purpose. A typical advantage of brainstorming is to get many ideas in a relatively short period, but the practicability of the derived ideas are known to be not so good. The derivation of good and practical ideas is important for the successful use of Kano model. Wish list, bug list and forced connection method as well as brainstorming were applied to PMP(Portable Multimedia Player) in order to derive customer attributes. To compare the idea generation methods, the derived attributes are classified and compared using Kano model.