During a pandemic, the priority is the need for security from exposure to the virus. However, although safety is a particular concern, the fulfillment of psychological needs (recreation) must still be considered with various forms of entertainment. One of them is art entertainment or art tourism. Performing arts and culture tourism can be a recreational selection with a memorable impression and is also useful for cultural learning. An angklung music performance that is popular in Indonesia is Saung Angklung Udjo (SAU), Saung which means small house, angklung is a traditional bamboo musical instrument from West Java and Udjo is the name of the owner. The appropriate business strategy is required to survive in the slump during the pandemic. The study aimed to determine the strategy of performing arts and cultural performances in Saung Mang Udjo, West Java, during the Covid-19 pandemic. This study used a qualitative method with a Literature review model exploring detailed information from SAU management. Data collection by in-depth interviews, observations, and documentation were performed online. The study object is Saung Mang Udjo (SAU), Bandung, West Java. The study was performed from March-to April 2021. The results obtained show that the business strategy applied by SAU management combines a cost leadership strategy and a differentiation strategy. It provides different, unique, and modern products without leaving the attractive concept of traditional Indonesian culture, which consumers like at the lowest possible competitive prices. It also implements health protocol policies, following a special certification for tourism businesses, i.e., (CHSE) Cleanliness, Health, Safety, Environment Sustainability. A product differentiation strategy should emphasize the creativity of SAU management in making various kinds of innovative products during the pandemic that are interesting and fun, supported by friendly, skilled, insightful employees, which are more attractive to consumers than other competing products. Online marketing is prioritized during the pandemic by utilizing various media platforms.