The primary goal of this research project was to assess service quality in Dubrovnik fine dining restaurants, more specifically to analyze the importance of specific service quality elements from three perspectives ; restaurant customers’, managers’ and employees’. Five service quality dimensions were measured; tangibles, reliability, responsiveness, assurance and empathy. Modified DINESERV model was used to develop a questionnaire for conducting this research. Results of this questionnaire indicated that there is a significant gap between managers’, employees’ and customers’ perceptions on the importance of service quality elements in Dubrovnik fine dining restaurants. In addition, this research suggested that managers overrate the importance of service quality elements while employees underrate the importance of these elements when compared to customers. Customers and employees ranked reliability as the most important service quality element for restaurant industry while managers ranked responsiveness element of service quality as the most important element, which is a new finding provided by this research.