Tourism is one of developing business nowadays, with the new travel destination beingoffered by tourism managers in a region. The accommodation has to be delivered with thebest service, in order to create the best experience in the mind of travelers. B&B is one ofalternative accommodations besides hotel. This business is now flourished in Taiwan,especially in the scenic area. The concept of B&B is the private house that accepts tourist asits guest to stay-in, it is like-a-home accommodation and this homy feeling is the key point ofB&B service that make it special if compared with another hospitality industries.In this research, service attributes of B&B was measured with Kano Model to classify theproperties of each item of service quality into four characteristics, this classification willsignify the strong item of service that highly increases the customer satisfaction. This studyfound that the very important construct of service quality in a B&B is the emotion feeling. Inthis emotion construct, B&B operator should improve its performance in anticipating thecustomer needs and make a speedy service. The operator should also has some specialactivities correlating to holidays and make the guests feel like a home to stay in B&B. Hence,those were the key elements of service in a B&B. Finally, these key elements should be thefirst priority of improvement in the B&B in order to attract more customers and gain theirloyalty.
