Purpose: The resource-based view (RBV) explores the role of key resources, identified as intangible assets and capabilities, in creating competitive advantage and superior performance. To a great extent the conceptual analysis and empirical research within the RBV has focused on the firm's perspective of key resources and the value to the firm of these key resources. The other perspective on key resources is to explore the value they provide to the customer. The question of interest here is whether key resources that hold value for the firm also hold value for the customer. Design/methodology/approach: A depth interview was trialled as an appropriate methodology by which to begin to explore the customer perspective of key resources. Findings: This trial suggests that further investigation of the customer perspective will provide a clearer view of customers' assessment of the firm's valuable resources. The trial interview with a key customer indicates there are subtle differences in the ranking of valued skills and capabilities between producers and customers that if verified in further trials, have potential to better focus firms on key resources valued by customers. Originality/value: This trial provides insight into the process of identification of the factors that customers regard as the firm's valuable resources and how this influences their choice of firm. Differences in ranking of key resources by customers compared to those of producers could lead to re-evaluation of skills and experience background for staff recruitment purposes, and training programs to better reflect customer valuation preferences. (Contains 1 figure, 3 tables and 1 note.)