Regional law on tourism of Sardinia, issued in 2017, provided for a new type of non-hotel accommodation, the boat and breakfast, i.e. an activity consisting in hospitality on board pleasure boats moored in a port. The question is whether there can be analogies with the institute od bed and breakfast and weather such activity is compatible with the discipline of pleasure boating, which is particularly strict with respect to the commercial use of the boats. Two possible alternatives of boat and breakfast can be outlined, a non profit one and a commercial one, which cannot disregard charter contracts for the regulation of the relationship between client and operator. Certain problems related to coordination between regional competences in the tourism area and state competences on the filed of pleasure boating.