Even in the present situation where any general criterion on CRM dose not exist, utilization of CRM is expected to be actively continued, which will cause many problems. In this regard, evaluating CRM counts. As the result, projects are being suspended and budgets cut, plans for introducing CRM suspended or cancelled and many CRM software vendors and technical consulting firms are facing serious management crisis. Yet, this phenomenon can be regarded as an interim one. In fact, some cases that successfully introduced CRM show that CRM is migrating from small scale which is typical when introduced to larger scale through various tests. Therefore, this study tries to segment customer for the sloving the problem. And it make efficient customer management. Using this model, SN ratio of taguchi method for each of subjective factors as well as values of weights are used in this comprehensive method for customer. A example is presented to illustrate the model and to show a rank reversal when compared to a model that does not eliminate extreme values and eliminates the highest and lowest experts' values allocating the weights and the subjective factors.