In recent years, there are a huge number of competitors investing in the business of bed and breakfast (B&B). Gradually, the emerging B&Bs have become popular as a new leisure industry. However, to increase the competitiveness, they face the critical issues of how to run a business using the strategy of business management effectively. Through in-depth interviews of two relatively large and legal B&B runners in Kaohsiung county, with their cooperation this study can successfully complete the data collection and analysis in terms of today's situation of the strategy of B&B business management, the motivation of running business, the influence in the process of doing business, the difficulties they faced, and the future prospect of this business. At the same time, we propose the key success factors in running B&B business through our research. This can help us understand the cultivation of competitive advantage which can be applied in the long-nm B&B business.