 | Residence Le Onde Hotel North Sardinia | Residence | 80 | Badesi |
| Residence Le Pavoncelle Hotel North Sardinia | Residence | 7 | Olbia Tempio |
| Residence Li Frauli Hotel North Sardinia | Residence | 18 | San Teodoro |
| Residence Li Menduli Hotel North Sardinia | 3.0 star rating | | San Teodoro |
 | Residence Li Troni Hotel North Sardinia | 3.0 star rating | 35 | Arzachena |
 | Residence Li Velieri Hotel North Sardinia | Residence | 10 | Olbia Tempio |
 | Residence Living Poltu Quatu Hotel North Sardinia | 5.0 star rating | 146 | Arzachena |
| Residence Lu Lamoni Hotel North Sardinia | 3.0 star rating | 40 | Aglientu |
| Residence Lungomare Hotel North Sardinia | Residence | 14 | Sassari |
 | Residence Nuraghe Hotel North Sardinia | 3.0 star rating | 10 | Olbia Tempio |
 | Residence Oasi Anfiteatro Hotel North Sardinia | 3.0 star rating | 20 | San Teodoro |
 | RESIDENCE OLEANDRI ROSSI Hotel North Sardinia | Residence | 20 | Tanaunella |
 | Residence Olimpo Hotel North Sardinia | Without Official Category | 20 | Santa Teresa Di Gallura |
 | Residence Pierre et Vacances Calarossa Hotel North Sardinia | Residence | 315 | Cannedi |
 | Residence Porto Piccolo Hotel North Sardinia | 3.0 star rating | 28 | Olbia Tempio |
 | Residence Porto Quadro Hotel North Sardinia | Residence | 22 | Santa Teresa Di Gallura |
 | Residence Portorotondo 3 Hotel North Sardinia | 3.0 star rating | | Arzachena |
 | Residence Portorotondo Due Hotel North Sardinia | 3.0 star rating | | Olbia Tempio |
| Residence Regina Elena Hotel North Sardinia | 4.0 star rating | 16 | Olbia Tempio |
 | Residence Sole Hotel North Sardinia | Vacationals Turistics Houses | 40 | San Teodoro |
 | Residence Stella di Gallura Hotel North Sardinia | Residence | 38 | Olbia Tempio |
| Residence Villa Fiorita Hotel North Sardinia | Residence | 6 | San Teodoro |
 | Residenza Bouganville Hotel North Sardinia | 3.0 star rating | | Porto Cervo |
| Residenza Buganvillea - One Bedroom No.2 Hotel North Sardinia | Without Official Category | | Alghero |
 | Residenza Chrysalis Bay Hotel North Sardinia | 3.0 star rating | | Olbia Tempio |
 | Residenza Gardenia Hotel North Sardinia | Without Official Category | | Alghero |
 | Residenza Gli Eucalipti Hotel North Sardinia | 1 Star | 41 | Alghero |
 | Resort Cala di Falco North Sardinia | 4.0 star rating | 120 | Olbia Tempio |
 | Resort Grande Baia North Sardinia | Superior 4* | 138 | Olbia Tempio |
 | Resort & Spa Le Dune North Sardinia | 4.0 star rating | 496 | Olbia Tempio |
| Rina Residence Hotel North Sardinia | 3.0 star rating | 112 | Alghero |
 | Rina Sardinia Hotel North Sardinia | 4.0 star rating | 112 | Alghero |
 | Riviera Hotel North Sardinia | 1 Star | 55 | Alghero |
| Rocce Sarde Hotel North Sardinia | 4.0 star rating | 80 | Alghero |
 | Rosa dei Venti Hotel North Sardinia | 3.0 star rating | 32 | Sassari |
| Rotondo Residence Hotel North Sardinia | 3.0 star rating | | Nuoro |
| Rubinia Sotto - Three Bedroom Hotel North Sardinia | Without Official Category | | Sassari |
 | Rustico Via Kenendy Hotel North Sardinia | Without Official Category | | Nuoro |
 | Rustico Via Kenendy No.2 Hotel North Sardinia | Without Official Category | | Nuoro |
 | Sa Casitta - Two Bedroom Hotel North Sardinia | Without Official Category | | Sassari |
| Sa Chessa Hotel North Sardinia | Bed And Breakfast | 3 | Sassari |
 | Sa Fiorida B - Two Bedroom Hotel North Sardinia | Without Official Category | | Sassari |
 | Sa Fiorida D Hotel North Sardinia | Without Official Category | | Sassari |
 | Sa Fiorida - Tipo A - One Bedroom Hotel North Sardinia | Without Official Category | | Sassari |
 | Salinedda - Two Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Sandalia Hotel North Sardinia | 3.0 star rating | 50 | Nuoro |
 | Sandalia Hotel North Sardinia | Bed And Breakfast | 8 | Badesi |
 | Santa Maria Resort North Sardinia | 4.0 star rating | 20 | Nuoro |
| Santo Stefano Hotel North Sardinia | 3.0 star rating | | Arzachena |
 | Santo Stefano Clubviaggi Maddalena Hotel North Sardinia | Resort | 309 | La Maddalena |