Bed and breakfast, also known as B&B, is a term, originating in the United Kingdom, but now also used all over the world, for an establishment that offers accommodation and breakfast, but usually does not offer other meals. Typically, bed and breakfasts are private homes with only one or two bedrooms available for commercial use.

Generally, guests are accommodated in private bedrooms with private bathrooms, or in a suite of rooms including an en suite bathroom. Some homes have private bedrooms with a bathroom which is shared with other guests. Breakfast is served in the bedroom, a dining room, or the host's kitchen.

B&B's and guest-houses may be operated either as a secondary source of income or a primary occupation. Usually the owners themselves prepare the breakfast and clean the room etc., but some bed and breakfasts hire staff for cleaning or cooking. A property which hires professional management is no longer a bed and breakfast, but enters the category of Inn, Guest House or Small Hotel