This study aims to draw choice attributes which resort users consider importantly when choosing a resort and examine how the selection attributes differ by the types of resorts using IPA. According to the result of the analysis, this paper has drawn seven selection attributes: reliability, convenience, facilities, food & beverage, natural environment, employee services, and programs. From three types of resorts, convenience and reliability were recognized as important selection attributes, and regarding the degree of satisfaction with those, that with convenience was generally high. Based on this, it can be inferred that convenience should be maintained, and reliability should be focused more for enhancing its capacity. Also, among the selection attributes, both the importance and satisfaction of programs were low in three types of resorts; therefore, we should remember that since it is a selection attribute pushed back in the priority list, paying too much attention to the improvement of programs might turn into a mistake to neglect the capacity of other selection attributes.