Even though there is no direct human interaction in the virtual e-service process, some human contacts are involved in e-service, for example e-mail communication. Providing customer individual attention shows empathy to customers. Response to customers should always be cognizant of customer’s needs and show understanding of customer’s needs. In the virtual environment of e-service, empathy is important in customer’s perception of the eservice quality without face-to-face encounters. The following are the attributes of empathy dimension.