本研究目的在探討感官層次經由心理模擬過程對產品評價的影響。共進行三個實驗，實驗一分析單層感官與多層感官對產品評價之影響；實驗二則分析工具性觸覺需求在感官層次與產品評價之調節效果；實驗三以認知負荷為干擾變數，進行感官層次與產品評價之影響程度變化。研究結果顯示，感官層次會經由心理模擬過程而對產品評價產生影響，多層感官又比單層感官較能提高產品評價。本研究亦顯示對低工具性觸覺需求者而言，在多層感官作用下會感受較高的產品評價，但對高觸覺需求者則無顯著差異。最後，在無認知負荷情況下，多層感官比單層感官較能提高消費者產品評價，但認知負荷情況下多層感官與單層感官的效果一樣。

The purpose of this study is to examine the mental simulation process of sensory layer on product evaluation. Three experiments were conducted, the experiment 1 is to analysis the effect of single-layer sensory and Multi-layer sensory on product evaluation; The experiment 2 is to analysis the moderation of need for tactile (NFT) between sensory layer and product evaluation; The experiment 3 is to analysis the moderation of cognitive load between sensory layer and purchase intention. The results show the significant effect of sensory layer via mental simulation process on product evaluation, and multi-layer sensory increased more product evaluation than single-layer sensory. The results also expose that for less NFT participants who have more product evaluation than single-layer sensory in the condition of multi-layer sensory, but no significant effect for high NFT participants. Finally, the results indicate that for no cognitive load participants who have more purchase intention in a situation of multi-layer sensory than single-layer sensory, but no significant effect for cognitive load participants.