In recent years, the rise of a wave of Bed and Breakfast (B&B) tourism. The rapid development of B & B industry and competition is fierce. 2011 Open the free exercise of mainland tourists to Taiwan, from the initial team now travel to the free exercise of Taiwan to mainland tourists attraction continues to increase the rapid rise in the number of guests. In 2014 to about 9.9 million passengers Taiwan visitors, the number of guests land accounted for nearly 400 million people, is the largest source of inbound tourism market, it has a very important impact on the promotion of Taiwan’s tourism and leisure industry. The study period through the free exercise of mainland tourists to Taiwan Bed and Breakfast on the domestic industry to discuss the impact, and make strategic recommendations with reference to relevant industry, government and academia.