Cost of quality (COQ) evaluations are conducted to improve or maintain the level of quality of products or services while decreasing the overall cost of quality. It has been employed in different manufacturing as well as service industries, which in turn has resulted in successful reduction of quality costs. The objective of this study is to review and compile the existing literature on cost of quality evaluation in service industries. Some of the primary service industries that are observed for this study are utilities, banks, financial services, and service business beside others. This paper presents a State-of-the-Art-Matrix (SAM) on the COQ evaluation utilized in different service industries and compares it with a State-of-the-Art-Matrix on the COQ evaluation utilized in other industries. This study will help researchers to have a better understanding of the COQ assessments in service industries. Copyright, American Society for Engineering Management, 2011.