Abstract Abbas shoul* Instructor – faculty of management of the university of Vali-E-Asr Rafsanjan, Iran mehdi ebrahiminejad (Ph. D.) Associate professor – faculty of management of the university of Shahid Bahonar Kerman, Iran Mohammadreza Namdaran Student Instructor – faculty of management of the university of Vali-E-Asr Rafsanjan, Iran Abstract Today work ethics and customer-orientation are very important and many scientific discussions are given about them. Though the use of the word "customer-orientation" goes back to some recent decades which has been changed to competitive advantage for companies. But there are few articles which primarily study the relationship between work ethics and customer-orientation. This article first describes the literature of the work ethics customer-orientation and also some examples of the work ethics and they survey their relationship with customer-orientation. The expected population is 160. By using affirmatives factor analysis, the work ethics from the point of view of Miller and also customer-orientation indexes from the point of view of Sahney were confirmed. Then the relationship between the work ethics and customer-orientation with the use of Spearmen coefficient were measured. The results of the research show that in Almas Kavir Tile Company of Rafsangan , the level of work ethics is higher than %50, customer-orientation is higher than %50 and there is a significant relationship between work ethics and custom-orientation.