The two-way quality theory has been widely used as a method for classifying quality attributes for several decades. In particular, the Kano model that classifies attributes into not just conventional one-dimensional but must-be and attractive has gained popularity due to its applicability and ease of use. However, the wordings of the five alternatives in the Kano's questionnaire has been criticised for unclear meanings. This study proposes a new two-way model to classify attributes using 5-point Likert scale alternatives. For this, the current paper investigated a case of TV sets to examine how the proposed model works in comparison with the Kano model. The application results of the proposed model are different from the original one. The two-way model classifies quality attributes in more detail such as the “one-dimensional with an attractive tendency” attribute, which has a greater influence on satisfaction than dissatisfaction, the opposite “one-dimensional with a must-be tendency” attribute, and “highly one-dimensional” and “less one-dimensional” attributes. In this study, a potential satisfaction coefficient (PSC), a potential dissatisfaction coefficient (PDC), and an average potential coefficient (APC) to manage quality attributes are proposed and discussed for their utilization.