Currently, interest on physical distribution is increasing due to burden of oil cost increases as oil price rises day by day. As interest grows, there are number of studies have been conducting on saving the cost of distribution. On the other hand, number of study on service of distribution is insufficient. Actually, subject of service of physical distribution have been studied by number of survey organizations, research organizations and mass media. Although, configuration for each organization is different from each other and it is hard to measure objective satisfactory factor of customers. This means needs for constructing standardized measuring tool as well as research on measuring service quality of distribution is not active. Therefore, this research is to compare and analyze compatibility of service quality measuring using SERVQUAL and SERVPERF and trying to clarify differences affected by importance service quality by each level to actual service quality. Also, this research is to make basic and standardized measuring model to improve quality of physical distribution especially using analysis of service quality and customer satisfaction of pallet pool service which contributes rationalization of distribution and reduce the cost by standardizing specification and size of pallet, allowing sharing of pallet. To conduct this research, case study of a company A is used where it is in a pallet pool business. Using this example, the goal is to give help on pallet pool business a strategic exercise if the business by point out major factors that affect customer satisfaction by collecting customer assessment along with examination of SERVQUAL and SERVPERF in measuring service quality if pallet pool service.