The objectives of this study were to: a) examine foreign customers’ satisfaction and expectations for the food and service attributes of Korean restaurants located in the U.S., b) measure the gap between the satisfaction and expectations for food and service attributes, c) analyze through IPA analysis the crucial attributes needing improvement in order to minimize the discrepancy between customers’ expectations and performance, and d) analyze the effects of factors related to the food and service attributes on overall customer satisfaction in regard to Korean restaurant selection. A total of 255 American customers who had visited four Korean restaurants located within metropolitan and rural areas of the U.S. were surveyed for this study. Statistical analyses, including t-tests, factor analysis, and multiple regression, were performed using the SPSS statistical package (12.0). The American customers’ overall satisfaction of the food and services offered by the Korean restaurants was relatively high, with the exception of tangible service attributes such as comfortable chairs, restroom cleanliness, and restaurant interior. The urban foreign customers, however, were dissatisfied with the use of healthful ingredients in Korean food, because their expectation level toward this aspect exceeded their satisfaction level. In terms of Korean restaurant selection, tangible services related to the restaurant facilities were identified as the critical factor having an effect on American customer satisfaction.