This study examines the differences in the antecedents of relationship development between Thai and Australian resort guests in Thailand. A modified form of the key mediating variable (KMV) model is used to frame the study. The study found that relationship quality (characterised by trust and commitment) has a strong positive impact on Australian and Thai guests’ loyalty and that both groups rely on similar factors when evaluating their long term loyalty intentions. However, cross cultural variation in the weights attached to each of these factors was evident. Australians value special treatment and social benefits, while Thais place more emphasis on communications and opportunistic behaviour. These theoretical insights can assist resort operators to manage guest relationships and to develop service standards that address the guests’ cultural needs