Destination image plays important roles in tourist destination choice decisions, and attracted lots of researches. Due to the phenomenon of spatially clustered of bed and breakfast (B&Bs) development, the tourists may have different image of each clustered regions. The B&B manager should be aware of tourist perception of the image, so that they can prepare proper marketing strategies to maintain its competitive advantage. However, there is still lack of researches on the comparison of destination image of regional B&B in Taiwan. By constructing a scale for the measurement of B&B destination image, two famous B&B regions in Taiwan, i.e., Ching-jing and Kenting, were selected for comparison purpose. The five point of Likert type scale with 30 items were constructed, and the reliability were tested by explorative factor analysis, the result indicated an acceptable items for measuring the B&B destination image. The descriptive statistics, t-test as well as ANOVA technique were utilized for data analysis.There are two main findings for this thesis. Firstly, the potential tourist perceptions of the two study areas are found to have different destination images, and the differences are more related to the environment characteristics than B&B itself. Secondly, the tourist perception of B&B destination image was found to have positive impact on their willingness to visit.