The enhancement of national living standard and the practice of two-day weekend have tourism activity become essential in people’s life in Taiwan. Along with increasing tourists, it becomes a tough problem in the environment load. The ideas of green consumption and even ecotourism are therefore successively proposed. However, not every visitor is willing to sacrifice the fun and comfort in the tour for environmental protection. The effect of environmental measures on visitors’ perceived play value is therefore analyzed in this study. Visitors to ecological touring spots of B&B in eastern Taiwan are selected as the research samples in this study. Total 500 copies of questionnaire are distributed and collected on-site, and 412 valid copies are retrieved, with the retrieval rate 82%. The research results are summarized as following: (1) Environmental measures present positively significant effects on perceived value of tourism. (2) Environmental responsibility shows positively remarkable effects on environmental measures. (3) Environmental responsibility reveals positively notable effects on perceived value of tourism. Finally, suggestions are proposed, expecting to help the government, relative departments, and businesses understand the cognition and needs of visitors, through the analysis of visitors to ecotourism of B&B, and carefully think and weigh between economy and environment.