This study aims at providing useful information to establish subdivided marketing direction by deriving factors of significant extent and practicable extent of buffet users toward menu quality among super deluxe hotels in Gyeongju, and furthermore aims at presenting implications for efficient management result and sales increase of buffet in the future. The result of positive analysis is as follows. Firstly, in result of analyzing difference between importance and performance of hotel buffet in Gyungju area, importance is much higher than performance. Secondly, respondents consider that the most important menu of hotel buffet is main dish such as hot food and instant food rather than menu such as beverage, soup and salad. When it comes to attribute of menu quality, it appeared that respondents put highly significant extent on sanitariness of food, freshness of food, flavor of food, and seasonality and variety of menu. Thirdly, oriental instant food is included in the second quadrant of IPA regarding buffet menu which should be intensively managed. And three attributes such as temperature of food, time of changing food, and creativity of menu are included in the second quadrant of IPA graph by attribute of hotel buffet's menu quality. Lastly, in IPA graph by hotel, the following menus of each hotel need to be intensively managed: Oriental instant food of A hotel, Western cold food of B hotel, Oriental instant food, Western instant food, and Oriental dessert of C hotel, and Western porridge soup, Oriental instant food, and Western instant food of E hotel. The aforementioned menus should be improved.