The key motivations of B&B owners are classified into five types, including economic, educational, socio-psychological, business and resource efficiency, others' motives, in this paper. These classifications are used to identify how they affect the host-guest relations. The authors use the members of Taiwan Rural Bed and Breakfast Association to be our samples. Mailing questionnaire survey method is adopted. Three main findings are identified. First, according to the classification of Lynch (1998), the highest percentage is economic motive, the second is socio-psychological motive, and the third is commercial motive. Second, related to host-guest relations, the owners of B&Bs have higher interaction frequency with their guests than other accommodation types. However, some owners, who have motives of working and housekeeping at home and managing vacant rooms effectively, are not willing to get further contact with tourists after they return home. Third, if B&B owners do keep contact with tourists, their repeated visit rate is higher than the others. But the other two host-guest interaction patterns, chat with tourists and interpret local characteristics to tourists, are not correlated with repeated visit rate.