Through a related literature review on the competitiveness of hypermarkets and in-depth interviews with experts, this study attempts to construct a framework of initial evaluation dimensions and scales of the competitively critical factors that effect operational performance.Data was collected from three rounds of questionnaires based on the Delphi method. Twenty-four specialists from industry, government and academies took part in the investigation. After the investigation and analysis of reliability and efficiency, seven dimensions and 33 sub-dimensions were established. On the basis of these scales of competitiveness, questionnaires were conducted with the specialists mentioned above. The previous three rounds of questionnaires were integrated and then a pair-wise comparison of evaluations were made. Finally, AHP formulas were adopted to calculate the consequences. In the final stage, data analysis led to the passing of a consistency test. Thus, a measurement scale of ?Competitiveness for Taiwan Hypermarkets? was constructed, which we suggest may be useful for government, industry and future research. This measurement scale can also serve as an effective instrument for the hypermarkets in this country self-evaluating their own competitiveness, for the purpose of enhancing their competitive advantages.