The results of an in-depth comparative study of practice and performance in the Irish service industry carried out in 1996 are presented. The relative strengths and weaknesses of Irish and UK service organizations are determined, and it is determined if there were any substantial differences between service in Ireland and the UK. The underlying model on which the study is based is introduced. The approach taken to data gathering is outlined before findings are presented and emerging issues are highlighted. Among the similarities and contrasts brought to light: 1. The overall relationship between service practice and performance was largely similar in Ireland and the UK. 2. Irish organizations appeared to have difficulties in innovating. 3. UK organizations appeared to base their service standards on real customer needs. The next step with the present data set will be to carry out sectoral comparisons, both within Ireland, and between Ireland and the UK.