The main purpose of this study is to investigate the role and position of B&B. To realize the role and position of B&B, the pertinent literature is reviewed in this study, including regulations in accommodation industry. The study summarizes the similarity and difference between B&B and hotel, and the results are as follows: 1. The role of B&B in the accommodation industry is to provide a dwelling place, basic facilities and equipment and services for the guests. 2. The position of B&B is described as follows: (1) B&B is managed by family sideline business. (2) B&B has household dwelling places. (3) B&B is small-scale operation pattern. (4) Guests can have high interaction with B&B owners. (5) Guests can have the chance to experience the local cultures and enjoy the natural environment in B&B.