Purpose: The present study investigated the current status of B & B operations in Xiaoliuqiu in order to provide useful information for owners and/or operators to promote their business management. Methods: This study used self-design "B & B operations and management in Xiaoliuqiu" questionnaires. A total of 85 B & B owners/operators were invited to participate in this study. The data collected from the questionnaire survey were analysed through descriptive statistics including frequency, mean, standard deviation, t-test, and factor analysis.Results: The results of the study revealed 8 key success factors that were similar to and/or consistent with the findings from related studies as reported by other researchers. Furthermore, statistical analysis showed an acceptable reliability and validity. Conclusion: There are 8 critical success factors for business from this study: 1. B and B operators can interact and treat tourists kindly as friends, family and let them feel welcome and honour. 2. An overall sanitation is clean and safe and in line with an overall health and safety measures and relevant provisions. 3. B and B operators can provide professional guided tour relating to the local ecology and customs. 4. B and B operators provide activities or trips in relation to the local environmental, ecological resources, life style and features. 5. The natural landscape, garden and beautifying surrounding can attract tourists. 6. B and B operators can quickly and effectively deal with complaints. 7. B and B operators provide telephone or Web page for booking. 8. The special outlook of the designs, features and beauty of the building can attract visitors to stay in B and B. It is expected that the findings of the study could provide useful information for the B & B owners and/or operators to reconsider their operating strategies.