This book is an analysis of the competitive environment between the hotel industry and Airbnb, an Online Vacation Rental Platform, (OVRP) in San Francisco. Airbnb is an internet platform that facilitates hosts to rent shared space, a private room or an entire home. Airbnb is growing and currently has over 1M listings in 34,000 cities and 190 countries globally. The focus of this research to identify the competition within the San Francisco market, including data from the hotel and OVRP industry New York City, NY, Los Angeles, CA, and USA. This study identifies and reviews the tangible and intangible affects Airbnb has on the hotel industry, hospitality workers, renters, neighborhoods, and the city and state revenues for transient occupancy taxes (TOT) and other taxes.