The essence of the paper is the characteristic of Bed & Breakfast (B&B) in Kenting, analyzing the pioneer¡¦s story and its successful condition thoroughly. To start an enterprise is a process to revise the interaction between individual and the environment. The pioneers are not satisfied with the mode of life, so they expect to pursue the ideal life by starting an enterprise. Economy used to be one of the major reason but not anymore. Therefore, starting an enterprise is the way to pursue the dreamland. Everyone has his dream, and it will affect the operation of the B&B. The commercial operation, the emotional operation, or humanities concern etc, all create an unique life style and operation. Not only the poineer¡¦s life has being changed, but the new features of Kenting was formed because of the blossom on the B&B. In order to combine the industry with the local environment and features, B&B becomes an extended knowledge of local. In recent years, the Internet was limitless, people can use the Blog and guestbook to update the information about the hostel anytime, share their traveling experience, and set up a platform for communication. Its high instantaneity and geniality promote the marketing efficiency. Analyzing the characteristic of B&B in Kenting, we will detect the enterprise filled with the essence of creating survival esthetics. Facing the dilemma of the previous environment, the pioneer creates the ideal life style with the positive attitude, finding the way to solve the difficulty actively. Whether the personal thought, life style, or the adaption to the environment, were all showing their originality and enthusiasm and conduct ¡§strategic creation¡¨. Foucault¡¦s survival esthetics explains the spirit of the pioneer and the change B&B brings about, the mode of the enterprise also shows the poineer¡¦s unique life style.