| Baia Santa Reparata Hotel North Sardinia | Without Official Category | | Santa Teresa Di Gallura |
 | Bajaloglia Resort North Sardinia | 4.0 star rating | 19 | Sassari |
 | Baja Romantica Hotel North Sardinia | 4.0 star rating | 39 | Alghero |
 | Balocco Hotel North Sardinia | 4.0 star rating | 41 | Porto Cervo |
 | Barria - Three Bedroom Hotel North Sardinia | Without Official Category | | Alghero |
 | B&B Actinia Hotel North Sardinia | Bed And Breakfast | 6 | Alghero |
| B&B Alghero Ramblas Hotel North Sardinia | Bed And Breakfast | 2 | Alghero |
 | B&B Las Rosas Hotel North Sardinia | Bed And Breakfast | 3 | Alghero |
 | B&B La Terrazza Hotel North Sardinia | Bed And Breakfast | 11 | Alghero |
 | Bilo Artico - One Bedroom Hotel North Sardinia | Without Official Category | | Olbia Tempio |
 | Bilo Janna - One Bedroom Hotel North Sardinia | Without Official Category | | Sassari |
 | Bilo SantâAnna - One Bedroom Hotel North Sardinia | Without Official Category | | Olbia Tempio |
 | Bilo Tamarispa - One Bedroom Hotel North Sardinia | Without Official Category | | Nuoro |
 | Blue Corner Porto Pollo - One Bedroom Hotel North Sardinia | Without Official Category | | Palau |
 | Blue Corner Porto Pollo - One Bedroom No.2 Hotel North Sardinia | Without Official Category | | Palau |
 | Blue Corner Porto Pollo - One Bedroom No.3 Hotel North Sardinia | Without Official Category | | Palau |
 | Blue Corner Porto Pollo - Two Bedroom Hotel North Sardinia | Without Official Category | | Palau |
 | Blu hotel Laconia Village Hotel North Sardinia | 4.0 star rating | 160 | Arzachena |
 | Blu hotel Morisco Hotel North Sardinia | 4.0 star rating | 164 | Arzachena |
 | Bogamari Hotel North Sardinia | Bed And Breakfast | 3 | Alghero |
 | Bonsai Hotel North Sardinia | 4.0 star rating | 33 | San Teodoro |
 | Bonsai Alghero Hotel North Sardinia | Rural Hostel 1* | 12 | Alghero |
 | Borgo di Campagna Hotel North Sardinia | 3.0 star rating | 12 | Porto S. Paolo |
 | Borgo Saraceno Hotel North Sardinia | 4.0 star rating | 60 | Santa Teresa Di Gallura |
 | Bougainvillae Residence - One Bedroom Hotel North Sardinia | Without Official Category | | Porto Cervo |
 | Bougainvillae Residence - One Bedroom No.2 Hotel North Sardinia | Without Official Category | | Porto Cervo |
 | Bougainvillae Residence - One Bedroom No.3 Hotel North Sardinia | Without Official Category | | Porto Cervo |
 | Bougainvillae Residence - One Bedroom No.4 Hotel North Sardinia | Without Official Category | | Porto Cervo |
 | Bougainvillae Residence - Two Bedroom Hotel North Sardinia | Without Official Category | | Porto Cervo |
 | Brancamaria Hotel North Sardinia | 4.0 star rating | 66 | Cala Gonone |
 | Buddi Hotel North Sardinia | 3.0 star rating | 9 | Sassari |
 | Budoni Beach Hotel North Sardinia | 3.0 star rating | 30 | Olbia Tempio |
| Bungalow Club Village Hotel North Sardinia | 3.0 star rating | 120 | San Teodoro |
 | Calabona Hotel North Sardinia | 4.0 star rating | 107 | Alghero |
 | CalaCuncheddi Hotel North Sardinia | 4.0 star rating | 79 | Nuoro |
 | Cala Della Torre Hotel North Sardinia | 4.0 star rating | 192 | Nuoro |
 | Cala Gonone Beach Village Hotel North Sardinia | 4.0 star rating | 304 | Cala Gonone |
 | Cala Rossa - One Bedroom No.3 Hotel North Sardinia | Without Official Category | | Cannedi |
 | Calarossa Sea View Village Residence Hotel North Sardinia | Residence | 6 | Sassari |
| Calik Blu Camping Village Hotel North Sardinia | 3.0 star rating | 90 | Alghero |
 | Camping Baia Blu La Tortuga Hotel North Sardinia | 3.0 star rating | 277 | Olbia Tempio |
| Camping Villaggio Li Nibari Hotel North Sardinia | 3.0 star rating | | Sassari |
 | Camp Torre Del Porticciolo Hotel North Sardinia | 3.0 star rating | 80 | Alghero |
 | Capo Ceraso Resort North Sardinia | 1 Star | 65 | Nuoro |
 | Capo D'Orso Palau Hotel North Sardinia | 5.0 star rating | 84 | Olbia Tempio |
| Capo d'Orso Residence Hotel North Sardinia | 3.0 star rating | 100 | Olbia Tempio |
 | Carlos V Hotel North Sardinia | 5.0 star rating | 90 | Alghero |
| Casa dei Pescatori Hotel North Sardinia | Without Official Category | | Sassari |
 | Casa Felicità - Two Bedroom Hotel North Sardinia | Without Official Category | | Olbia Tempio |
 | Casa In Rsd Con Piscina B4 - One Bedroom Hotel North Sardinia | Without Official Category | | Santa Teresa Di Gallura |