This study purposed to analyze difference in the perception of service quality between physical therapy patients and physical therapists and to provide basic materials for maintaining high service quality that meets patients' expectation in each service area. For this study, we conducted a questionnaire survey with physical therapy patients and physical therapists in Jeju from the 6 to 30 of January, 2010. In the survey, we received 133 questionnaires from patients and 125 from physical therapists, and used them in analysis. The instrument used in this study to measure service quality was prepared by the researcher through adapting and supplementing the SERVQUAL model developed by Parasuraman et al (1991). For our physical therapy environment, and it consisted of a total of 23 questions in five areas, namely, tangibility, reliability, responsiveness, assurance, and empathy. Patients' perception of service quality was high in order of reliability, assurance, empathy, responsiveness, and tangibility. In four areas with exception of reliability, quality perceived by patients was lower than that perceived by physical therapists, and particularly in responsiveness(t=2.82, p=.00) and empathy(t=2.02, p=.04), the difference between patients and physical therapists was statistically significant. In order to reduce the difference in the perception of service quality between patients and physical therapists, it is considered necessary to enhance physical therapists' perception of service quality and to prepare measures for improving service equality so that services would be provided through respectful communication with maintaining the dignity of patients, rather than focusing on disease.