This study focuses on understanding the market variations toward tourists who prefer the “bed & breakfast” style accommodations. Questionnaires are utilized to collect data from a random samle of 550 travelers in the Taiwan area. A total of 535 valid samples were obtained. Interests of the travelers were the main factors to identify the market variations. Through factor analysis, four interest categories are identified: “Activities & Leisure”, “Self-Fulfillment”, “Local Hospitality”, and “Popularity of the Destinations”. Using cluster analysis, the acquired samples are divided into three study groups based on the personalities of the surveyed tourists: “Easy Going Group”, “Luxury Seeking Group”, and “Free Spirit Group”. The results of this research are as follows: 1. The research shows that there are significant differences among the three study groups on their views toward the following four subjects regarding the destinations: “Transportation Convenience”, “Sightseeing & Scenery”, “Price”, and “Service Quality”. The prices of the local souvenirs are not any of the groups' major concern. 2. The three different study groups also have significantly different opinions toward the accommodations regarding the following topics: “Architecture”, “Ideal Number of Rooms in the Lodging”, “Willing to Re-Visit”, and “Willing to Recommend the Place to Other People”. All three groups prefer cabins. Lodging with a total number of six to ten rooms are preferable. Most of them are willing to re-visit the place and also willing to recommend the place to other people. 3. Great differences are found among the three groups regarding their background in the following two categories: “Family Type” and “Education Level”. Most of them come from nuclear families and are college graduates. Based on the results of the study, suggestions are proposed regarding marketing strategies and market targeting for the “bed & breakfast” style lodgings.