1. Membership and shopping experience: Costco's membership is more attractive than Sam's. Costco members can enjoy more membership benefits, such as low-priced goods, special promotions and exclusive products. Costco's shopping environment is comfortable and spacious, providing a better shopping experience, including tasting, sample display and friendly staff service.

2. Product quality and types: The quality and types of products provided by Costco are more diversified and high-quality. Costco is famous for its large packaged goods, which can meet the needs of families and enterprises. Products cover food, household goods, electronic products, furniture and other fields, and the quality is guaranteed. In contrast, there are relatively few kinds of products in Sam, and the quality is slightly inferior.