This paper expounds that B & B is the key to the development of rural tourism, and also the key to the transformation of rural economy. B & B should be integrated with the surrounding environment and humanities, so that B & B can become a part of rural lifestyle. Rural B & B is different from urban B & B and scenic B & B. rural B & B is a kind of life experience in a specific rural environment. Only by integrating into rural life and becoming a part of rural life can we get real rural life experience.