本文旨在探討墾丁E特色民宿創業歷程及所遭遇之困境，本研究利用文獻回顧法，擬定訪談大綱，並與業者進行深度訪談。爾後，再佐以NVivo 8.0質性統計軟體進行分析，本研究進而得知結論如下：（一）國內民宿相關政策對其相關發展尚未明確，業者仍希望透過更嚴謹之標準，並以自身作為範本，推廣正確之民宿概念予消費者。（二）業者希望以提高服務品質替代重複性過高之民宿風格及降低價格作以競爭手法。（三）業者透過特殊建築樣式、提供有機餐點及配合周遭景點之深度導覽等不同於一般民宿之特色吸引消費者；爾後，再透過回流客群所建立之口碑，達到另一行銷效果。（四）該民宿其經營理念較異於大眾所認知之民宿。為求降低雙方因理念不同而產生無謂糾紛，業者希望以吸引認同其經營理念之顧客群為主。

The study namely aims at exploring the process of starting an enterprise for "E Thematic B&B" business operation at Kenting area. Meanwhile, it had been conducted by means of literature review and depth-interview methods, and analyzed through NVivo 8.0. Furthermore, the results are cited as follows: (1)Hopefully the owner would promote the appropriate and accurate sense of B&B to guests via conscientious standards and its operation even though the policies and regulations have not been settled by the government in Taiwan. (2)The owner would enhance the high-quality of B&B business operation in order to decrease the negative competing outcome for prices and be instead of overlapping alternatives. (3)It is expected to segment the differentiations among competitors of B&B enterprises through particular architecting, organic meal offerings, and interpretation of attraction spots surrounded the location. More interestingly, the words of mouth from re-purchase guests may be the critical marketing effects to the thematic B&B business operations. (4)Finally, the owner looks forward to appealing the guests who have consensus and ideology on issues for thematic B&B operations.