This study identified the importance and performance perceptions of funeral foodservice service quality toward funeral foodservice employees, chief mourners/the bereaved and funeral visitors. Data were collected using self-administered questionnaires from 102 funeral foodservice employees, 71 chief mourners/the bereaved and 293 funeral visitors. According to the result of the survey, 'hygienic food production process' was recognized as the most important attribute while 'neat appearance of food' had the least performance. By comparing the importance of service quality attributes between three subject groups, it can be identified funeral foodservice employees had the highest recognition while funeral visitors had the lowest (p<0.001). Furthermore, funeral foodservice employees had a significantly high performance level compared to chief mourners/the bereaved in all 19 service quality attributes (p<0.001). The IPA result toward funeral foodservice employees indicated the following attributes that required improvements: 'reasonable menu price' and 'kindness of helpers'. Another IPA result from chief mourners/the bereaved recognized 'reasonable menu price' as a service priority. Overall, implications for funeral foodservice managers regarding service quality improvement are discussed.