Only a few studies explore issues of bed and breakfast (B&B) marketing from the perspective of destination and the establishment of B&B destination image scale is still lacking. The purpose of this study are to raise a concept of B&B destination from the perspective of banding and to establish a B&B destination image scale in order to discover the components of B&B destination image from the tourist image cognition perspective to provide a tool for B&B destination brand establishers to examine types of B&B destination image existing for specific B&B destination. Results of this study indicate that B&B destination image scale comprises five components, including ”travel and leisure atmosphere”, ”B&B style and characteristics”, ”rural cuisine and commodities”, ”rural scenery and ecology”, and ”cleanness and safety”, which can be viewed as basic components for B&B brand building. The B&B destination branding process is also provided in this study.