The development of B&B in Jiangsu Province has obtained better effect based on the tourism of itself in recent years. Supported by the local resource of tourist attractions，characteristic town，beautiful country and so on，the effect is reflected in obviously increasing of the number of B&B，diversity of investment management subject，and the operation mode tends to be localization and diversified. At the same time，influenced by the social and economic conditions and the policies related to B&B in different regions，the distribution of B&B is uneven in southern，central and northern region of Jiangsu. In addition，the development of B&B in Jiangsu Province is meeting some other challenge.