The purpose of this study is to explore the feasibility and market niche of Compound B&B in Taitung. In this study, the stagnation site participated in the observation of a B&B as a case study, as well as interviewing five B&B managers and two strategic alliance operators, also searching literatures and marketing theory to be used for triangulation analysis. And finally derives the results by inductive method. This study found 3 important points on research: 1. The cooperation of different industries is the best strategy for the operation of the compound B&B at this stage. 2. The B&B business should increase service orientation in a highly competitive environment. 3. The relevant regulations should be adjusted in order to respond to changes in the new environment for the sustainable operation of the property industry.