In Taiwan, sports theme home stays is rare. Home stays business through the organization of sports-related activities and atmosphere, can not only meet the accommodations of passengers, reach a good interaction with the visitors, and create a warm feeling of home, but also provide more broad way out of the sports of employees. Through the collection of literature in the laws and regulations, this study first understand the definition of the home stays, and then presents the benefits of the development of sports themed home stays, home stays features of sports theme, and its marketing and operational level recommendations, which can propose future research directions.