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TOP Touristik sp. z o.o., Malezja Seite  
  Malaysia/Sabah (Borneo)/Kampung Laut  
  **+ Langkah Syabas Beach Resort  
  ** Seaside Travellers Inn  
  Malaysia/Sabah (Borneo)/Kinabalu Nationalpark  
  *** J Residence  
  *** Mesilau Nature Resort  
  *** Nabalu Kundasang Lodge  
  Malaysia/Sabah (Borneo)/Kinabatangan  
  ** Kinabatangan Sunshine Lodge  
  ** Nature Lodge Kinabatangan  
  **+ Sukau Backpackers B&B  
  ** Sukau Greenview Bed & Breakfast  
  Malaysia/Sabah (Borneo)/Kota Belud  
  **+ Taun Gusi Village Homestay  
  ** TD Lodge Kota Belud  
  Malaysia/Sabah (Borneo)/Kota Kinabalu  
  ** 1 Borneo Tower B Service Apartment  
  ** 1 City Hotel  
  *** Accord Regency Serviced Apartments  
  **+ Ang's Hotel  
  **+ Api-Api Guest House  
  ** Apod Xpress Hostel  
  ** Asia Adventure Lodge Backpackers Hostel  
  *** Asiana Hotel  
  **** Avangio Hotel Kota Kinabalu Managed by Accor  
  ** Balada Hostel  
  **+ Basic Hotel  
  *** Best Western Kinabalu Daya  
  ** Bilton Inn  
  ** Borneo Backpackers  
  ***+ Borneo Beach Villas  
  *** Borneo Coastal Residence - Imago Mall  
  **+ Borneo Tree House  
  ***+ Borneo Vista Suites Hotel  
  *** Brahminy Kite Holiday Home  
  *** C'haya Hotel  
  **+ Capsule Inn  
  ** Casuarina Hotel  
  ** Cathay Hotel  
  *** Celyn City Hotel  
  *** Celyn City Mall  
  ** Century Hotel Kota Kinabalu  
  **+ Check Inn KK  
  *** Chimera Hotel  
  *** Chubbcaytion At Lido Avenue  
  *** Cititel Express Kota Kinabalu  
  * City Park Lodge  
  ** Classic Kinabalu Hotel  
  *** Comfort Loft City Centre Imago Mall  
  *** Courtyard Hotel @ 1Borneo  
  ** D' Beach Street Lodge  
  ** D'Borneo Hotel  
  ** De Galleria Hotel  
  ** DM Hotel  
  ** Dock In  
  *** Dreamtel Kota Kinabalu  
  ** DZ Hotel  
  *** Ease Hotel  
  ** Eminent Hotel  
  ** Faloe Hostel  
  *** Gaya Centre  
  *+ Goldenhill Hotel Kota Kinabalu  
  ** Good View Lodge  
  **** Grand Borneo  
  ** Grand M Hotel  
  **** Grandis  
  ** H2 Backpacker Hostel  
  *** Habiba Suites  
  ** Halo Hostel  
  ** High Street Inn  
  ** Hii-5 Hotel  
  **** Hilton Kota Kinabalu  
  ** Hood Hostel  
  **** Horizon  
  *** Hotel Capital  
  ** Hotel Deleeton  
  **+ Hotel Eden 54 Kota Kinabalu  
  **+ Hotel Five 2  
  **+ Hotel Full Hua  
  *** Hotel Gaia 95  
  ** Hotel Garden  
  ** Hotel Holiday  
  ** Hotel Iskandar  
  ** Hotel Legent  
  *** Hotel Lintas Plaza  
  *** Hotel No5  
  ** Hotel Puri 36  
  ** Hotel Rafflesia  
  **+ Hotel Sadong 88  
  **+ Hotel Seri Perkasa  
  ** Hotel Sri Iskandar  
  ** Hotel Tourist  
  ** Hotel Victoria & Victoria House  
  ***** Hyatt Regency Kinabalu  
  *** Ibis Styles Kota Kinabalu Inanam Hotel  
  *** Imperial Boutec  
  ** Impiana Mutiara Hotel @ Kampung Air  
  *** InHotel  
  ** J & J Hotel  
  ** Jia by SKYPOD  
  ** Jsia Hotel  
  *** Kasih Sayang Health Resort  
  ** Kingston Hotel  
  ** KK Suites Hotel @ Gaya Street  
  ** KK Times Square Hotel  
  *** Kokol Haven Resort  
  *** La Viva Hotel  
  ** Lai Lai Hotel  
  ** Lanvin Hotel  
  ** Lavender Lodge  
  **+ Lazy Elephant Guesthouse  
  ** Le Hotel Kota Kinabalu  
  ***** Le Meridien Kota Kinabalu  
  *** Likas Square Condotel  
  *** Lintas View Hotel  
  ** Little Gaya Hotel  
  ** Lodge 58  
  ** Lucky 11 Hotel  
  ** M Hotel - Bandaran Berjaya  
  **+ M Hotel Sadong Jaya  
  ** Mandarin Hotel  
  *** Manja Hotel  
  *** Marimari Marina Service Condo  
  ** Marina Court Resort Condominium  
  ** Maxim Hotel  
  ** Megah D'Aru  
  **** Mercure Kota Kinabalu City Centre  
  **** Ming Garden Hotel & Residences  
  ***+ Mushroom Residence Suite  
  *+ Napzone  
  ***+ Nexus Residence Beach Villa 360  
  ****+ Nexus Resort & Spa Karambunai  
  *** NVs Sunset and Seaview Vacation Condos at IMAGO Shopping Mall  
  *** Oceania  
  *** One Lintas Jaya Hotel  
  *** One Sadong Jaya Hotel  
  ** Park Hotel  
  **** Promenade Hotel  
  *** Promenade Service Apartments  
  *** Sabah Apartment @ 1 Borneo  
  ***+ Sabah Beach Villas & Suites  
  *** Sabah Cupcake Suite  
  **** Sabah Oriental Hotel  
  ** Seasons Street Lodge Kota Kinabalu - Hostel  
  ** Seaview Capsule Hotel  
  ** Seri Borneo Hotel  
  *** Shangri-La Kota Kinabalu  
  ***** Shangri-La's Tanjung Aru Resort & Spa  
  **** Sky Hotel  
  ** Skypod Hostel  
  *+ Stay Inn Hotel  
  **+ Storytel Kota Kinabalu  
  **+ Summer Hotel  
  ** Summer Lodge  
  *** Sunset & Seaview Vacation Condos @ Marina Court Resort Condo  
  *** Sunset Seaview Vacation Condos @ Crystal Condo  
  **+ Swiss Garden Guesthouse  
  *** TD Plaza Hotel  
  *** The Crown Borneo  
  *** The Hotel Kota Kinabalu  
  *** The Jesselton  
  *** The Klagan Hotel  
  **** The Klagan Regency Hotel  
  ***+ The Klagan Riverson Hotel & Residence  
  ***** The Magellan Sutera Resort  
  ***** The Pacific Sutera Hotel  
  **** The Palace  
  ** Traveller  
  **+ Tuaran Beach Resort  
  *** Tune Hotel - 1Borneo, Kota Kinabalu  
  ***+ Unic Hotel  
  ** Wah May Hotel  
  ** Winner Hotel  
  ** X-Plorer Backpackers - Hostel  
  *** Yaho  
  *** Yomi Hotel  
  *** YYK 1Borneo Condominium  
  ***** Zara’s Boutique Hotel  
  Malaysia/Sabah (Borneo)/Kudat  
  **+ 9 Huts On A Hill  
  *+ Hotel Morning Glory  
  ***** Kudat Riveria  
  *** North Borneo Biostation Resort  
  ** The Valai Hotel  
  Malaysia/Sabah (Borneo)/Kundasang  
  *** Kinabalu Park  
  ** Kinabalu Pine Resorts  
  ** Laban Rata Resthouse  
  *** Mile 36 Lodge  
  Malaysia/Sabah (Borneo)/Lahad Datu  
  **+ Bike And Tours Bed & Breakfast  
  ** Grace Hotel Lahad Datu  
  **+ MB Hotel Lahad Datu  
  *** My Inn Hotel Lahad Datu  
  **+ Tabin Lodge  
  Malaysia/Sabah (Borneo)/Layang-Layang  
  *** Layang Layang Island Resort  
  Malaysia/Sabah (Borneo)/Manukan Island  
  **+ Manukan Island Resort  
  Malaysia/Sabah (Borneo)/Papar  
  *** Beringgis Beach Resort & Spa  
  **+ Uncle Ho Motel  
  Malaysia/Sabah (Borneo)/Penampang  
  *** Grand Eastern Hotel  
  Malaysia/Sabah (Borneo)/Pom Pom Island  
  **** Pom Pom Island Resort  
  Malaysia/Sabah (Borneo)/Pulau Gaya  
  ***** Bunga Raya Island Resort & Spa  
  ***** Gaya Island Resort  
  ***** Gayana Marine Resort  
  Malaysia/Sabah (Borneo)/Pulau Selingan  
  ** Selingan Turtle Island  
  Malaysia/Sabah (Borneo)/Pulau Tiga  
  Borneo Eagle Resort  
  Malaysia/Sabah (Borneo)/Putatan  
  *** Adel Hotel  
  **+ Ben & Roz Inn  
  **** Pan Borneo Hotel Kota Kinabalu  
  *** Putatan Platinum Hotel  
  Malaysia/Sabah (Borneo)/Ranau  
  *** Ayana Holiday Resort  
  *** Celyn Resort Kinabalu  
  ** D'Villa Rina Ria Lodge  
  *** Huda Inn Ranau  
  **+ Kinabalu Private Lodges  
  *** Liwagu Lodge  
  **+ Lodge 37  
  *** Mount Kinabalu Heritage Resort & Spa  
  *** Poring Hot Springs  
  ** Ranau Backpackers Hostel  
  ** Slagon Homestay  
  *** Spring Garden  
  Malaysia/Sabah (Borneo)/Sabah  
  *** Check Inn Hotel Tawau  
  Malaysia/Sabah (Borneo)/Sandakan  
  *** 2inn1 Boutique Hotel & Spa  
  ***+ Amanson Signature Hotel  
  *** Borneo Cove Hotel  
  ** Borneo Sandakan Backpackers  
  ** Central Sandakan  
  ** City Star  
  *** City View  
  ***** Four Points by Sheraton Sandakan  
  *** Gloria Plaza Hotel Sandakan  
  ** Harbourside Backpackers Hostel  
  * Hsiang Garden  
  ** Kensington  
  ** Labuk Hotel  
  *** My Dream Hotel  
  *** Nak  
  **+ Nature Lodge Sepilok  
  **+ Paganakan Dii Tropical Retreat  
  ** Ramai  
  ** Rose GuestHouse  
  *** S'kan Styles Hotel  
  **** Sabah Sandakan  
  *** Sanbay Hotel  
  *** Sandakan  
  *** Sepilok Forest Edge Resort  
  ** Sepilok Jungle Resort  
  ** Sepilok Nature Resort  
  *** The Mark's Lodge Hotel  
  *** The Pavilion  
  **+ Tyng Garden Hotel  
  ** Walai Penyu Resort Libaran  
  Malaysia/Sabah (Borneo)/Semporna  
  **+ Arung Hayat Semporna Resort  
  ** Borneo Global Sipadan Backpackers & Dive Centre  
  ** Bubble Backpackers Semporna  
  ** Cube Bed Station Hostel  
  ** Hosanna Semporna Homestay  
  ** RTMS Guesthouse Semporna  
  **+ Scuba Tiger Semporna Holiday Resort  
  *** Seafest Hotel  
  ** Semporna House  
  ***+ The Reef Dive Resort  
  ** Wanderer's Inn  
  Malaysia/Sabah (Borneo)/Tambunan  
  ** Padi View Resthouse  
  **+ Tambunan Rafflesia Hotel  
  **+ Tandarason Resort & Country Club  
  ** The 7 Lodge Tambunan  
  Malaysia/Sabah (Borneo)/Tanjung Aru  
  *** Orion Residence  
  Malaysia/Sabah (Borneo)/Tawau  
  *** Astana Hotel  
  *** Belmont Marco Polo  
  *** City Garden Hotel  
  *** Emas Tawau  
  *** MB Hotel  
  ** My Inn Hotel  
  ** Prince Hotel  
  **** Promenade Tawau  
  *** Shervinton Executive Boutique Hotel  
  *** Sipadan Mangrove Resort  
  Malaysia/Sabah (Borneo)/Tuaran  
  *** Qi Hotel and Club  
  ***** Shangri-La's Rasa Ria Resort & Spa Kota Kinabalu  
  ** Tang Dynasty Lodge Tuaran  
  *** Western Beach Resort  
  Malaysia/Sarawak (Borneo)/Bintulu  
  **+ 101 Hotel Bintulu  
  **+ 360 Inn  
  *** 900 Inn  
  **+ Chicwan Inn  
  **+ DK Value Inn  
  *** Greens Hotel & Suite  
  * Inn86  
  ***+ Jinhold Apartment Bintulu  
  *** Kemena Plaza Hotel  
  **+ Maxi Inn  
  ** My Inn  
  *** New World Suites  
  *** Nu Hotel  
  **** Parkcity Everly  
  ** Regent Hotel  
  **** Samalaju Resort Hotel  
  ***+ Triple Tree Xpress  
  Malaysia/Sarawak (Borneo)/Damai Beach  
  ***+ Cove 55 Santubong  
  **** Damai Beach Resort  
  Malaysia/Sarawak (Borneo)/Kota Samarahan  
  *** My Inn Hotel Kota Samarahan  
  **+ Place2stay Campus Hub  
  Malaysia/Sarawak (Borneo)/Kuching  
  ** 360 Xpress Citycenter  
  ** 48 Room For Rent  
  *** 56 Hotel Kuching  
  *** Abell  
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