Abstract: The aim of study is to establish a new methodology of IPA to improve order- winner criteria and win orders. Importance-performance analysis (IPA) model has been widely used as the primary tool for market research and business improvement. However, traditional IPA model has important hidden assumption, that is performance and satisfaction have a linear relationship. Under these assumptions, if the quality characteristics cannot meet the above-mentioned assumption, the IPA model will not accurately analyze the importance and priority ranking for improvement, leading to wrongful decision making. This study puts forth a new decision making and analysis methodology that will, on one hand, exploit the Kano`s Model to establish nonlinear relationship between quality characteristics and customer satisfaction, when quality characteristics are functional and dysfunctional. On the other hand, the analysis will adjust the importance of quality characteristics according to the effect of quality characteristic improvement on customer satisfaction. The modified IPA model takes the nonlinear relationship between quality characteristics and customer satisfaction into consideration, not only boosting effectiveness of the IPA model, but also retaining the simple decision making pattern of traditional IPA models. Finally, the study takes a case of industrial computers in Taiwan to address the application and effect of IPA methodology modified by Kano`s model.