Sustainable development has become one of the world’s widespread concerns therefore every country is in pursuit of national development, through the idea of sustainable development, health and circulation; strengthen the “old building re-use” model, a new trend of building development. Traditional Hakkak Building were once Hakka ancestors’ life space, intrinsic rich Hakka culture;however with population outflow over the years, the traditional Hakka Building seldom serve their originalpurpose. The purpose of this study from the view point of sustainable development is the establishment of Hakka Building B & B accommodation through feasibility assessment.The methodology of this study is as follows: the initial collection of research literature about the development of traditional houses; and then the quantitative researchto analyze and discuss factors such as environment, regulations and visitor’s opinions in order to assess its feasibility. Then SWOT matrix analysis was carried out to identify internal strengths and weaknesses, external opportunities and threats and other factors, and then applying the matching policy to form the most appropriate development strategy.The results showed that the development of Hakka Building B & B in Wu-Gou village is highly feasible. The sustainable development strategies include the overall resource planning in combination with food, landscape, folklore and ecological resources. For instance, seldom used Building space will be modified with Hakka Building B & B features so that visitors can easily accept it, and at the same time promote Hakka Building B & B, durable public facilities as well as the implementation of government policies and so provide a more specific proposal.