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This research was to explore integrated the Bed and Breakfast (B & B) into eco-tourism through the visitors in the Guan Ziling area in Taiwan. This research used the convenience sampling method to carry on the questionnaire survey. The methods of investigation on this research obtained material analysis method, descriptive statistics, factor analysis, letter analysis, independent sample t examination analysis, single factor variance analysis and correlation analysis. The findings on this research are shown: (1) there is no remarkable difference in gender between “Bed and Breakfast” and “eco-tourism”; (2) there is no significant difference in age various between “Bed and Breakfast” and “eco-tourism”; it is makeable significant in the ecology landscape; (3) there are no remarkable difference between “Bed and Breakfast” and “eco-tourism” in the salary level, education level, the attraction in the different type of “Bed and Breakfast”, and the view of lodging attraction; (4) there is remarkable significant between “Bed and Breakfast” and “the eco-tourism” in the union variable relativities

Integrated Bed and Breakfast into Eco-Tourism in Guan Ziling areas in Taiwan