Traditional Farming industry has been impacted by the participation in World Trade Organization in Taiwan, therefore, Taiwanese government advocates farming industry to start Bed and Breakfast lodging (B&B) as a sideline to practice Localization Marketing Policy. The concept of B&B create lots of job opportunities and a trend to experience farming life, which has turn the traditional farming industry to tourism industry. According to the statistics by the Bureau of Tourism, B&B has created 1200 thousand nights, which values NTD 0.88 billions (the Bureau of Tourism, 2009). Thus, it is clear that B&B plays a critical role in tourism industry. This research is trying to find out the reasons people choose to stay in B&B, in order to provide some ideas for B&B hosts to promote their business. The result found is this research indicates that price, host's personality, safe environment, unique atmosphere and the release are the most importance while choosing B&B. Location has the less influence on the decision to stay-over. The result is quite interesting while hospitality industry always states that location is the most important element to successful business.