Creation of customer value and building profitable relationships entail understanding consumer needs and wants, deciding which target markets organization can serve best and develop a compelling value proposition by which organization can attract, keep and grow the business. The study was conducted to assess the effect of customers value creation on patronage of hotels in Akwa Ibom State. The study employed the population proportion approach to determine a sample size of 819 and used the multiple regression for data analysis. Findings revealed that customer satisfaction and quality of service have significant positive effects in hotel patronage in Akwa Ibom State. It was recommended that the management of hotels in Akwa Ibom State should promote good working environment to promote and enhance satisfaction of customers. The researchers concluded that value creation have significant positive effect on hotel patronage in Akwa Ibom State.