With remarkable successes of sharing economy services (e.g., UBER ( https://www.uber.com ), Airbnb ( https://www.airbnb.com ), and so on), the amount of items which are distributed through these services is rapidly increasing. Therefore recommender systems for the sharing economy services are required. However, the existing recommenders are hard to support the sharing economy services, since they have focused on a ‘Item-User’ model that the recommenders provide satisfiable items to consumers (users) in accordance with only the consumers’ preferences. In this regard, we suggest a novel recommendation model, ‘Owner-Borrower’ model which considers the preferences of both sides: owners and borrowers of properties (items). Also, we propose a recommendation method based on the proposed model by applying a tensor factorization method and the Gale-Shapley algorithm. The tensor factorization is used for estimating preferences of the owners and the borrowers. With the estimated preferences, the Gale-Shapley algorithm makes optimal matches between the borrowers and the owners’ properties.