Though there are plenty nature resources in Taiwan, most tourists are not attracted to visit our landscape. To lower the impact of joining the World Trade Organization and expand domestic demand, Taiwan government has worked on the development of leisure industry. Bed and breakfast?B&B?is an important part of leisure industry, it differs from hotels on the ways of business operations; thus, B&B emphasizes on interactions between hosts and customers, passionate and personalized services. In this study, we apply the Kano model to analyze B&B quality and deliver suggestions to B&B proprietors. Understanding customers? needs is the key to provide good services in B&B operations; however, customers do not always tell proprietors their needs. Kano model is useful on identifying quality elements and understanding customer?s real needs and opinions on B&B quality. We apply attractive quality, one dimensional quality, must be quality, indifferent quality and reverse quality to identify quality elements; we also use Kano improvement index to analyze how quality improvement effects customer?s satisfaction. After investigation, we found that these quality elements reveal two-dimensional characteristics. Briefly, B&B offering only basic service or facilities is not competitive on the market. On the contrary, B&B that support unique customized services attracts more tourists and is viewed as most competitive.