消費者導向的時代，滿足消費者需求是必然趨勢，而掌握消費者需求的重點，更是企業成功與否關鍵。民宿（Bed and Breakfast, B&B），以接近大自然的另一個家，召喚對都市疲憊的人們於此得到心靈上短暫的休憩，其經營方式以人際間的互重為主要訴求，因此確認遊客對民宿品質之真正想法與認知為民宿業者重要的工作，本研究應用二維品質模式分析民宿品質之產品層次，研究顯示出民宿品質具有二維特性，藉由魅力品質、線性品質、無差異品質、當然品質與反向品質的分類，來辨識顧客對品質屬性之際涵義；其品質改善指標可瞭解品質要素改善後，對提升顧客滿意與否之影響，以作為民宿業者改善服務品質之依據。植研究顯示民宿的二維品質特性，可歸類成17項「當然品質」，13項「魅力品質」，5項「線性品質」，業者提供越具獨特競爭力之魅力服務，越能吸引遊客前來住宿。

Understanding customers’ needs is the key to provide satisfying products and services in business operations. Bed and Breakfast (B&B) differs form hotels on the ways of business operations since B&B emphasizes on interactions between hosts and customers, passionate and personalized services. Kano two-way model is useful on identifying quality elements and understanding customer’s real needs and opinions on B&B product levels. In this study, we apply the Kano model to analyze B&B product levels. In this study, we apply the Kano model to analyze B&B two-way quality and deliver suggestions to B&B proprietors. We also use improvement index to analyze how quality improvement effects customer’s satisfaction. After investigation, we found that these quality elements reveal two-dimensional characteristics, including 17 must-be quality elements, 13 attractive quality elements, and 5 one-dimensional quality elements. B&B offering unique customized services attracts more tourists and is viewed as most competitive.