週休二日實施以來,國人對休閒遊憩需求迅速成長,對於住宿的需求也日新月異,出現多樣化的住宿選擇,鄰近旅遊景點的民宿日趨被消費者青睞。過去民宿的相關研究大都偏向於消費行為或者是經營管理探討,鮮少以地理資訊系統作為空間分析工具來評估民宿現況。因此,本研究目的旨在了解苗栗縣民宿屬性之空間分布,並以GIS之克利金法 (Spatial Statistical Analysis:Kriging Method)進行空間統計分析,另以套疊分析法(Overlay Analysis)進行苗栗縣民宿與景點及其它觀光產業的關聯研究 Since the implementation of the two-day weekend, the increasing demand for leisure and recreation was appeared and changed gradually. A selection from variety of B & B, one of shortest distance near it from consumers was accommodated. In the past studies,