B&B service mainly delivers hosts' experiences and resources specialty; thus, "service innovation" plays a big role in creating service segment. This study explores the resources characteristics and service provision to identify the contents of B&B butler service, and its management, performance and human resources demand. Through in-depth interviews with 9 B&Bs located in the middle part of Taiwan and analyzing the service gap, the results show B&B's facilities deliver "Tangibles" in service quality; Reliability is demonstrated in accountable service and interaction with the hosts. Besides, Tangibles, Responsiveness and Empathy bring customer satisfaction. B&B butler service is a critical factor in differentiating tourists' service perception and experiences.