Taking www.ctrip.com and www.china-sss.com as examples，this paper sets up criteria and conducts a market survey of the profit modes of business-to-customer（B2C）tourism electronic business. The paper also makes a comparative analysis of their common points，core differences，superiority and inferiority as well as inclination toward the market. The narrative also discusses a reasonable way for the combination of B2C tourism electronic business and traditional tourism corporation approaches to adjust and develop profit modes in the future. In conclusion，the paper points out that the market is the only criterion to decide the rationality of the profit mode.