Market segmentation based on consumer motivation has proven to be one of the most valuable marketing tools for business promotion. The current study segments the bed and breakfast (B&B) market to better understand the different characteristics and demands of visitors to B&Bs in Taiwan. Our findings can assist B&B operators to determine resource allocation in developing marketing strategies. This study methodology utilized a questionnaire survey. Four clustered segments were identified based on five motivational factors. Based on our findings, most B&B visitors were repeat customers from nuclear families. They were well-educated with low to mid-range median family incomes. Though websites and travel guidebooks were expected to be the dominant sources of information on B&Bs for such visitors, word-of-mouth was found to be the most effective advertising channel for B&B accommodation choices