Market segmentation can be considered as a n important procedure of dividing the entire market of potential customers into different groups in a proper manner. On the other hand, the brand segmentation suggests segmentation of different products for referring the income by creating luxury brand name. the quality and process of the products and services differ according to a particular brand. From the case of BMW, it has been observed that affluent women and men between 25-50 are the target market for this luxury brand.