本研究係以廣告╱行銷功能為角度，來探討如何降低服務的重要特性之一：無形性，以彌補文獻偏向以生產╱作業的角度來探討之不足。在文獻探討與彙整後，本研究建構了服務無形特性所帶給服務提供者的四項問題。另外亦建構了以廣告訊息來提升服務有形性的四項原則，即（1）數量╱序位化、（2）實象具體化、（3）口碑化及（4）訊息頻率。接著以此四項原則，選擇了自助餐廳服務來設計虛擬之廣告情節，進行16組、160個樣本的實驗設計。實驗結果證實四項原則的確有助於提升有形性，其中以數量╱序列化效果最佳，實象具體化最差。另外本研究亦依既有量表，建構了一個九題項之「服務有形化量表」，並經LISREL模式驗證其信度與收斂和建構效度。 This study attempts to explore the techniques to decrease intanbibility, which is one characteristic of service, by way of advertising/marketing activities, rather than the traditional discussions through production/operation functions. After literature reviewing, this recent study builds a four-construct model to define the problems that lead from intangibility of service. Moreover, this study also suggests four techniques to increase tangibility of serve, through advertising message: (1) Numeration/Ranking; (2) Visiblizing the Service Content; (3)Word-Of-Mouth; and (4) Information Frequency. Follow these of four techniques, the authors select restaurant service to design ad scenarios for the purpose of a between-subject experiment. The results indicate that the four techniques can be used to raise tangibility of service, especially the Numeration/Ranking techniques. In addition, this study also designs a four-construct scale to measure the tangible perceptions of respondents. LISREL evidences support the reliability and discriminant and convergent validity.