This research was to study the marketing strategy of accommodation business in Khaosan road and nearby on the operations and levels of marketing strategies which consisted of accommodation and service, pricing, channel of distribution, marketing promotion, service process, physical evidence and service personnel. Data was collected by interviewing 60 entrepreneurs and analised the frequency, percentage, mean, standard deviation, using one-way ANOVA analysis and then Chi-Square test for independent variable at significant level (p < 0.05). The results found that most accommodations on Khaosan road and nearby area were guesthouses, operated with registered working capital less than or equal to 10,000,000 baht. The capacity of each guesthouse could received more than 60 customers with room availability less than or equal to 30 and most of them have operated the business over 3 years. Most of them were short-term accommodations with internet accessible, every nationality were welcomed including Thai customer. The business has been operated for the whole year. Tourists stayed less than or equal to 1 week were asked to fill the form and confirm on the internet. The important levels of marketing strategy implemented ranking respectively are 1) physical evidence 2) accommodation/service and service personnel 4) service process 5) pricing 6) channel of distribution and 7) marketing promotion. The results of hypothesis testing found that the different type of accommodation had the different level of marketing strategy used in marketing promotion, service process and physical evidence. The different registered working capital had the different level of marketing strategy used in accommodation and service, marketing promotion and physical evidence. The different room availability had the different pricing and service process. The different opened period had the different physical evidence. The capacity to service customers related to tourist nationality received and customer residing period. The availability of room related to tourist nationality received.