The purposes of this study were to develop the relationship quality model for Bed and Breakfast (B&B) industry in Taiwan and to discuss dimensions influencing the cognition of visitors' relationship quality and the impact of relationship quality on customers' loyalty. By using mailed questionnaire survey, the study obtained valid questionnaires from legal B&B industry and used Structure Equation Model (SEM) to examine the hypothetical model of relationship quality. The results show that before having loyalty, the hosts of B&B industry need to have good relationship quality with visitors. Through establishing this kind of good relationship, visitors might generate trust and satisfaction to the hosts, and then they might promise to continue the relationship in the future. By these processes, we can effectively establish visitors' loyalty to B&B industry, and after that they will be willing to recommend and revisit.