電子商務的興盛加上民眾飲食習慣的改變，帶動了餐飲O2O (Online to Offline) 的發展，其中，線上美食外送 (Online Food Delivery, OFD) 是近年來發展較為成熟的模式，臺灣OFD市場於2012年開始發展，2019年達到300億元的產值，並且外送版圖已擴及全臺。如此趨勢之下，誕生了一種僅透過OFD平台提供餐點的新型態餐廳，稱為「虛擬餐廳」(Virtual Restaurant, VR)，其在國際間發展趨勢已逐漸明朗，亦有展業績效相當突出之市場典範，為臺灣餐飲市場帶來潛在商機。
　　由於消費態度會影響消費意願進而帶動消費行為，因此，本研究為探究臺灣虛擬餐廳市場消費潛能，透過立意抽樣及滾雪球的方式，邀請雙北地區具有OFD平台決策與消費經驗之使用者進行一對一半結構式訪談，資料達到飽和後，共計30名受訪者參與探討影響虛擬餐廳消費態度及消費意願之因素，研究資料透過內容分析法建構類目系統後，得到以下研究結果：
一、虛擬餐廳消費模式的關係角色「外送平台」及「虛擬餐廳」所提供之餐點及服務相關因素，皆會影響消費態度及消費意願，分別說明如下：
(一)影響虛擬餐廳消費態度的因素：包含「外送平台」之外送運費、優惠活動、客服品質、平台信任度、平台推薦餐廳、付款方式，以及「虛擬餐廳」之菜單內容、價格及優惠、評價、到餐時間、菜單設計、品牌知識、知覺利益、知覺風險。
(二)影響虛擬餐廳消費意願的因素：包含「外送平台」之優惠活動、餐廳於平台的曝光度、平台把關、平台保障、評價功能完整性、餐廳資訊規範程度，以及「虛擬餐廳」之餐點品質、服務品質、餐廳資訊完善程度、消費保障、優惠活動、評價、搜尋利基、餐點吸引力。
二、「主觀規範」也會對虛擬餐廳之消費意願產生影響。
三、本研究歸納相關因素後，建構出虛擬餐廳消費態度及消費意願之理論模型。
　　學術上，研究結果補足了虛擬餐廳消費者面之研究缺口，同時提供後續相關延伸研究參照，實務上，研究結果同時提供線上美食外送平台商及欲投入虛擬餐廳之業者經營及展業方向之參考。

The proliferation of e-commerce and the changes in people’s eating habits have led to the development of online-to-offline (O2O) catering market. Among them, online food delivery (OFD) has rapidly evolved into a successful model in recent years. In Taiwan, OFD has started to develop in 2012, and market volume in the segment has reached NT$30 billion in 2019. Under this trend, a new type of restaurant that only provides meals through the OFD was born, which is called "virtual restaurant" (VR). There are a number of successful VRs around the world, and this emerging sector is believed to bring new opportunities to the catering industry in Taiwan.
　　In order to better understand this emerging sector, this study attempts to explore the consumption potential of VRs in Taiwan. Accordingly, a series of one-on-one semi-structured interviews were conducted with OFD users recruited through a purposive sampling and snowball sampling method. A total of 30 interviewees participated in the discussion. The data obtained were content analyzed, and the following key findings were derived. First, various meal and service-related factors related to both OFD and virtual restaurant were identified to have affected customer’s attitudes and purchase intentions toward virtual restaurants. Second, subjective norms was identified as a significant factor affecting customers’ purchase intentions. Third, a model of customer’s attitudes and purchase intentions of virtual restaurant was constructed based on the factors identified. The findings fill the research gap of existing virtual restaurant literature, and provide useful practical insights for restauranteurs who want to capitalize on this emerging segment.

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