Because of the interpersonal alienation and the low birth rate in our society, the trend of keeping pets has risen; pets have already become psychological comfort for human beings. The relationship between keepers and pets has transform from owner and animals to friends and family member, and thus creating kinds of business opportunities; the demand of pet b & b has also grown. Travelers stay overnight for accommodation not only to meet the needs of mankind but also to find the bed and breakfast that pets can stay with the owners. The appearance of pet b & b makes pets has no longer stayed in pet store or stayed at home. Pets can travel with family to create comfort and great memories. Relational Aesthetics can be derived from the field of artistic performance, mainly emphasizing the face-to-face interaction between the author or provider of artwork and the viewer or user. This study uses this concept and takes the users of pet b & b, the pets keepers and their pets, as the object to figure out the possible problems and to give suggestions when interacting with pet b &b owners, and when owners provide services. It is hope to help the b & b owners on operating the pet b & b. The purpose of this study are developing items related to Relational Aesthetics on pet b &b and understanding the cognitive types of Relational Aesthetics on pet b &b from the concept of Relational Aesthetics. Due to this is a newer subject; the Q method was adopted to collect and analyze data. The research has developed 20 items, and total of 13 participants were selected. According to the result, cognitive types of interviewers through applicants' perspectives were categorized into four types, and thus giving different suggestion based on the four types. The findings of this research could deliver concrete suggestions for management.