This study investigated the perception gap between association meeting planners and corporate meeting planners on the importance of planning factors. By doing this, this study attempted to find the way of intensifying the ability of planning meetings. Based on a review of related literature, eight different dimensions of planning a meeting(destination environment, venue environment, lodging and connivence facilities, food and beverage service, cost, delegates` management, meeting preparation, event and exhibition facilities) was conceptualized in this study. Data were collected from 236 association meeting planners or corporate meeting planners on May 2007. T-test were performed to compare the difference of two groups in their evaluation on the importance of eight factors of meeting planning. This study found that the respondents had significantly different evaluation on the importance of some aspects of meeting planning such as venue environment, lodging and conveniency facilities, delegates management, event and exhibition facilities. Implications and future research directions were also suggested.