工作假期(working holiday)在國外已行之有年，影響現今台灣「打工換宿」比照國外工作假期的模式，講求工作與休閒結合，以利他主義的精神為初衷。但這個「以工換宿」、「以工換餐」看似自願性贈予的交換過程卻在資本主義盛行的台灣社會略有不同。本研究主要探討台灣境內以民宿為場域選擇的打工換宿，其發展與實際經驗作為研究方向，探討橫跨於工作與休閒、主人與客人、聘僱與互惠的模糊關係中所發展的「體驗」如何被呈現。 因此，分析出以下研究結果:(1) 當雙方參與者不再單純只是商業化接待或經濟交換的雇傭關係時，「打工換宿」逐年建構出打工者與民宿經營者對「體驗式旅遊」和「體驗式行銷」供需交換的動機與期望。(2) 民宿接待者與打工者對彼此的角色認知和心態容易因想像落差而發生衝突，所以不可避免感受到如真實聘雇的關係，這也是影響「體驗」的關鍵因素。(3)民宿作為打工換宿的場域不只挑戰單純主客接待的互動關係，參與者們也講求互惠和責任。(4) 台灣打工換宿的發展仍欠缺實際治理經驗，以致參與者與政府對此相關制度與定義認知不清，僅依賴網路媒介的運作，侷限未來發展。本研究最後就結果進行綜合討論，並提供政府相關單位、教育組織作為規劃休閒旅遊及後續研究之參考。 Working holiday tourism has been for decades in many industrialized countries, and it effects the current tourism model by offering free accommodation for volunteer work in Taiwan. Volunteer work in exchange for free accommodation often emphasizes a combination of work and leisure as well as the pursuit of altruism. However, the practice of volunteer work in exchange for accommodation and food is not merely a volunteer behavior. It usually includes also the meaning of reciprocity and responsibility. Therefore, the purpose of this study aims to focus on the practice of volunteer work in exchange for free accommodation in recent Taiwan’s tourism and deals with the interaction among hostel’s owners and their customers. Empirical data for this study are generated from a two-stage field research, in which two hostels in eastern and southern Taiwan were visited. The author spent three weeks in the field research with a method of participant observation during July and August 2013. Five in-depth interviews were conducted with a hostel owner and four people of volunteer work for free accommodation. Results show that the internet platform KiTaiwan plays an important role by the matchmaking of volunteer work in exchange for free accommodation. The interaction among hostel owner and volunteer workers is neither merely a relationship of business owner and costumer, nor the boss and employee relationship. This research shows that there are three levels of relationship among hostel owner and volunteer workers, namely a relationship of owner and guest, boss and employee as well as a relationship of family members. Both the experiential tourism and experiential marketing are important for the construction of successful volunteer work in exchange for free accommodation in Taiwan.