In recent years with the rise of the sightseeing tour, the demand for a significant increase in tourist accommodation in Taiwan, thereby accelerating the thriving B & B industry. B & B with respect to the earlier operation, mostly from the house is the use of spare rooms and facilities in the B & B as a sideline business, and today's B & B industry in the face of fierce competition in the market B & B, has been in the past to change the traditional distinctive Bed and Breakfast Bed and Breakfast offers including overall design, the experience on the ground ingredients, and offers specialty meals and meal service to enhance their competitiveness. Therefore, this study will focus on B & B Restaurant menu design evaluation indicators as a research subject, through the "fuzzy Delphi method (FDM)". The construction and analysis of restaurant menus and Breakfast assessment of index design to serve as a B & Band catering industry marketing manager reference management.