The author states that the word “service” has been and still is the most abused word in the automobile language and enumerates some of the causes of poor service. Good service is then considered as constituting a sales asset. The new attitude toward service is described and the progress of the building-up of a combined flat-rate and piece-work system is outlined.The flat-rate and the piece-work features are analyzed, inclusive of the methods applied to each and comments upon the results obtained. Records form an all-important part, and these are kept on special forms that are illustrated; the method of their utilization is given in detail. The duties of the different members of the service personnel are specified, and it is shown how the different factors are made to combine and produce service that satisfies the car-owner.