The B&B industry are growing very fast in the last decade in Taiwan, and results in a competitive market. However, the B&B operators are still not able to provide effective strategies for marketing B&B products. This study proposed a new B&B marketing model based on “destination” concepts, which, by applying the branding concepts, consisted of five variables: brand awareness, B&B related brand associations, destination related brand associations, travel intension, and accommodation intension. The validity of the model was tested by the structural equation modeling. The main findings are as follows: 1. the B&B products play the role of tourist attraction in rural tourism destination in Taiwan; 2. the intention of customers staying at B&B is not only influenced by B&B related associations, but also by destination related associations through the mediation effect of traveling intention; 3. for the high perceived awareness B&B destinations, the potential tourist’s accommodation intension was affected by only the mediating effects of destination related associations. 4. For the low perceived awareness B&B destinations, the potential tourist’s accommodation intension was affected by both the direct influence of B&B related associations and the mediating effect of destination related associations. In sum, the proposed model in this study indicated a reasonable result, implying the B&B marketers can use the results as strategies for B&B branding.
