Han Palace Hotel (Semporna)

Grace Hotel (Semporna)

De Marina Hotel (Semporna)

Summer Inn (Semporna)

Memory Boutique Hotel (Semporna)

Sunbay Inn (Semporna)

Wanderer's Inn (Semporna)

Anggun Lodge (Semporna)

Ang Lee Holiday Inn (Semporna)

Hotel Happy Fish Capsule (Semporna)

City Inn (Semporna)

Hotel Kapai (Semporna)

LA Hotel (Tawau)

Eden Boutique Hotel (Tawau)

Svok Hotel (Tawau)

Prince Hotel (Tawau)

Hotel Emas (Tawau)

Rooms Hotel (Tawau)

Star Hotel (Tawau)

Blu Sentra (Tawau)