In the trend of a new tourist style, B&Bs always connects to the images of “home”, and the hosts of B&Bs usually point out the concept of “home”. For the host of B&B, the house is not only his/ her home but also the place where he/ she works. Thus the meaning of home transfers between dwelling and working. On the other hand, B&B is the accommodation space of the visitors during their journey. The meaning of home then differs between travel and home, and even re-constructs in the process from departure to return. B&B contains different significance toward visitors and hosts separately, and it is important to view the personal interaction in B&B exactly because of its uniqueness. Therefore the meaning of home in B&B is supposed to be manipulated and reproduced based on the interaction between visitors and hosts. Accordingly this study starts with the interviews of both the visitors and hosts in a qualitative approach. Through the interviewees’ ideas about B&Bs and their spatial experiences in B&Bs, the research aims to figure out the dynamic process of producing the meaning of home in B&Bs. The research finds that the meaning of home in B&B is constructed under the effects of ideology, the meaning of object, and the personal relationship. Recently, in the operation of profit-seeking business, some B&B hosts just sell the atmosphere of home or use the concept of home as an advertisement without real emotions. While the visitors who avoid the housework consume the incomplete, but fabulous life experiences. In the process of the alternative decision and imagination about the concept of B&B from both sides, a special mode of interaction comes into play. Eventually there is a “kin-like” personal relationship developed, that is, so-called “intentional family”.