Jiufen The Ocean Theory offers air-conditioned accommodations in Jiufen. Featuring sea and mountain views, this bed and breakfast also features free Wifi. Taipei 101 is 22 miles away, and Taipei Arena is 23 miles from the bed and breakfast. At the bed and breakfast, units are fitted with a desk, a flat-screen TV, a private bathroom, bed linen, and towels. At the bed and breakfast, the units include a seating area. The bed and breakfast offers a continental or Asian breakfast. Raohe Street Night Market is 21 miles from Jiufen The Ocean Theory, while Wufenpu Garment Wholesale Area is 21 miles from the property. Taipei Songshan Airport is 22 miles away.