 | Le Antunne - Three Bedroom Hotel North Sardinia | Without Official Category | | Porto Cervo |
| Le Canne Hotel North Sardinia | Without Official Category | | San Teodoro |
| Le Canne No.2 Hotel North Sardinia | Without Official Category | | San Teodoro |
| Le Canne No.3 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Le Canne - One Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Le Canne - One Bedroom No.2 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Le Canne - One Bedroom No.3 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Le Canne - One Bedroom No.4 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Le Canne - Two Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Le Farfalle Residenza Hotel North Sardinia | Residence | 28 | Tergu |
 | Le Ginestre Hotel North Sardinia | 4.0 star rating | 80 | Olbia Tempio |
| Le Ginestre-Cugnana Verde Hotel North Sardinia | 3.0 star rating | | Olbia Tempio |
 | Le Mimose Hotel North Sardinia | 3.0 star rating | 34 | Olbia Tempio |
 | Lentischio - Two Bedroom Hotel North Sardinia | Without Official Category | | Valledoria |
 | Le Palme Hotel North Sardinia | 4.0 star rating | 90 | Porto Cervo |
 | Le Residenze Gli Oleandri Hotel North Sardinia | 1 Star | 12 | Arzachena |
 | Le Sirene Hotel North Sardinia | 3.0 star rating | 45 | Olbia Tempio |
 | Le terrazze del mare No.11 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le terrazze del mare No.7 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le terrazze del mare No.9 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Terrazze Del Mare - One Bedroom Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Terrazze Del Mare - One Bedroom No.10 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Terrazze Del Mare - One Bedroom No.2 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Terrazze Del Mare - One Bedroom No.3 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Terrazze Del Mare - One Bedroom No.4 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Terrazze Del Mare - One Bedroom No.5 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Terrazze Del Mare - One Bedroom No.6 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Terrazze Del Mare - One Bedroom No.7 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Terrazze Del Mare - One Bedroom No.8 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Terrazze Del Mare - One Bedroom No.9 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Terrazze Del Mare - Two Bedroom Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Terrazze di Portorotondo Hotel North Sardinia | 3.0 star rating | | Olbia Tempio |
 | Le Tonnare Village Hotel North Sardinia | 4.0 star rating | 182 | Sassari |
 | Le Verande No.3 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Verande - One Bedroom Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Verande - One Bedroom No.2 Hotel North Sardinia | Without Official Category | | Sassari |
 | Le Verande - Two Bedroom Hotel North Sardinia | Without Official Category | | Sassari |
 | Li Cupulatti Hotel North Sardinia | 4.0 star rating | 160 | Budoni |
 | Li Cupulatti - Two Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Li Cupulatti - Two Bedroom No.2 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Liscia Country Relais Hotel North Sardinia | 4.0 star rating | 27 | Nuoro |
 | Liscia Eldi Residence Hotel North Sardinia | 3.0 star rating | 10 | San Teodoro |
 | Liscia Resort North Sardinia | 1 Star | 128 | Alghero |
 | Lodola - One Bedroom Hotel North Sardinia | Without Official Category | | Badesi |
 | Lorenzo - Five Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Luci Di La Muntagna Hotel North Sardinia | 4.0 star rating | 53 | Porto Cervo |
| Lu Fraili Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Lu Fraili Bilo 3 - One Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
| Lu Fraili No.2 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Lu Fraili Trilo 4 - Two Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |