The main subject of the paper is the operation of private accommodation facilities in the rural areas of the Lubelskie region. The author tries to explore the benefits which the providers of tourist services get from the activity. Do the accommodation facilities constitute an important source of income for them? Does the activity of providing accommodation bring other, non-material benefits? The relevant data have been collected with the help of a semi-structured interview. The author analyses in detail the attractions and services for tourists, the number of overnight stays and opinions of accommodation providers. She also defines the types of available tourist offers. The obtained results show that the offer for tourists is rather simple and based on the use of the already existing resources of the households supplying tourist services. Only a small proportion of the surveyed accommodation providers can offer attractive and competitive tourist products. Also, there is an insufficient specialization in the offer provided to tourists. Entrepreneurial attitudes are not common among accommodation providers. The business of tourism does not constitute a significant source of income for them. However, most accommodation providers are satisfied with their activity, especially in terms of social relations. The non-material benefits from tourism are of greater significance than the financial profits, especially outside the regional tourism centres.