Municipalities as an important institution in the service of cities To create a mutual action and to the degree that the services are moved to seek satisfaction and the quality of services provided Because by increasing the quality of service, increased citizen satisfaction and the effectiveness of urban management are improved The present study aimed to evaluate the quality of municipal services in regions tow and four Kerman is SERVQUAL model The research is descriptive, analytical and applied research among the target According to the study, research and data collection survey area (survey) selected Random sampling and data collection using a standard questionnaire SERVQUAL five index Tangible factors dramatically, reliability and trust, accountability and responsibility, guarantee and reliability and finally empathy and respect Was conducted The population of residents is two and four Kerman Cochran formula is an adapted sample size of 384 questionnaires. Data analysis was performed using SPSS software Whitney U-test results in the form in question indicated that the greatest difference And the gap in the tow and four Kerman related to tangible and visible factors of the index and reliability is guaranteed. Friedman test results in five SERVQUAL model components in districts tow and four Kerman showed that the index of The residents do not have the same values and priorities As in Kerman 4 of empathy and attention of the average (4.18), the most important and tangible and concrete indicator of the average (2.31) in the bottom of the matter And tow in the region of Kerman index and ensure reliability with a mean (3.39) and the most important indicator of reliability and trust, with a mean (2.11) had low importance among citizens