| Beautiful cottage4 with great view of Mt. Kinabalu | 1 | 5 | Analysis |
| Borneo Orchard House with gorgeous valley views | 3 | 12 | Analysis |
| Deluxe (VLY Wing) @ Mountain Valley Resort | 1 | 2 | Analysis |
| DGH @ D'hartamas guest house | 4 | 15 | Analysis |
| Dreamy Homestay | 2 | 5 | Analysis |
| E-touristops nabalu homestay | 3 | 12 | Analysis |
| Family (MTN wing) @ Mountain Valley Resort | 1 | 3 | Analysis |
| Family (VLY wing) @ Mountain Valley Resort | 1 | 3 | Analysis |
| Flypod . KML . Tatami Japanese Room | 1 | 2 | Analysis |
| Flypod Tatami Japanese Room, Kundasang Sabah | 1 | 2 | Analysis |
| Flypod Valley View room, Kundasang Sabah | 1 | 2 | Analysis |
| Himbaan Gardenstay Camping | 1 | 3 | Analysis |
| Homestay kota kinabalu gayang tuaran | 3 | 5 | Analysis |
| Lorong Kecil Tuaran Homestay | 1 | 4 | Analysis |
| Modern Cozy Home with minimalist design | 2 | 6 | Analysis |
| Private room Baranggi- Farmstay near Mt.Kinabalu | 1 | 4 | Analysis |
| Pvs Kinabalu Homestay - scandinavian theme | 3 | 10 | Analysis |
| Riana homestay Budget | 2 | 6 | Analysis |
| Rumah Pangi Sabandar Beach | 6 | 12 | Analysis |
| Sambah River Rest House | 1 | 5 | Analysis |
| SIG Deluxe (VLY wing) @ Mountain Valley Resort | 1 | 2 | Analysis |
| SIG Deluxe @ Mountain Valley Resort | 3 | 2 | Analysis |
| Standard @ Mountain Valley Resort | 1 | 2 | Analysis |
| Tamparuli +JuJu Cabin with mountain view | 1 | 2 | Analysis |
| Tenompok Suite @ Mountain Valley Resort | 1 | 3 | Analysis |
