There are several natural attractions and adventure tourism options near the Xincheng Township in Hualien County, such as the Taroko National Park, the Central Cross Island Highway, the Suhua Highway along the coast area, whale watching, and rafting. In order to make up for the shortage of tourism hotels and the diverse preference for accommodations, the number of bed and breakfast (B&B) has been growing steadily in recent years, but it is also facing the challenge of reducing the number of tourists and low occupancy rate. This study examined the current business situation and mode of operation for the B&B by in-depth interviews with the managers.