Hua-Shan, in Yun-Ling County was not a popular tourist attraction. However, tourists have been choosing to stay in B & B in Hua-Shan, sincesome theme parks were established and the government promoted agricultural transformation so that locals took actions to grow Taiwan coffee beans. At present, B & B owners, each of them with limited resources, cannot survive the fierce competition and the deteriorating environment. Strategic alliance makes up the defects of each of them or accentuates their merits. The purpose of the research is to understand the relationships between B & B owners and the strategic alliance. To conduct in-depth interviews, we randomly picked five landlords of different B & B’s based on the conception of the research. Based on the interviews, we analyzed the background of the alliance development , their motives , purpose and potential development to join the alliance. The conclusions of the research were: 1. The major strategic alliance of Hua-Shan B&B society includes「The Society of Hua-Shan Leisure Industry」and「The Association of Yun-Ling B & B Development」.The alliances become a communicate bridge to the government. 2. B & B owners were motivated to join the strategic alliance because they have the same benefit of organization, economic and human resource. The purpose of alliance is the exchange of techniques and resources, collaboration for event and establish collaboration relationship. The future of strategic alliance is become more important for the leisure industry.