 | Luna Lughente Hotel North Sardinia | 4.0 star rating | 58 | Olbia Tempio |
 | Lu Nibareddu Aparthotel Hotel North Sardinia | 3.0 star rating | 89 | San Teodoro |
 | Lu Nibareddu - One Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Lu Nibareddu - One Bedroom No.2 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Lu Nibareddu - One Bedroom No.3 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Lu Nibareddu Residence Hotel North Sardinia | 3.0 star rating | 100 | San Teodoro |
 | Lu Nibareddu - Two Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Lu Palau De Antoni Hotel North Sardinia | 2.0 star rating | 7 | Alghero |
 | Majore Hotel North Sardinia | 4.0 star rating | 51 | Olbia Tempio |
 | Manor Poltu Quantu Hotel North Sardinia | Residence | 67 | Arzachena |
 | Mare - One Bedroom Hotel North Sardinia | Without Official Category | | Badesi |
 | Mare - Two Bedroom No.6 Hotel North Sardinia | Without Official Category | | Badesi |
 | Marina Country Hotel North Sardinia | 4.0 star rating | 102 | Nuoro |
 | Marina - Four Bedroom Hotel North Sardinia | Without Official Category | | Sassari |
 | Marina Manna Hotel & Club Village North Sardinia | Aparthotel 3* | 65 | Valledoria |
 | Marinedda Thalasso and Spa Hotel North Sardinia | Superior 4* | 195 | Sassari |
| Marmorata Village Hotel North Sardinia | 3.0 star rating | 598 | Santa Teresa Di Gallura |
 | Martini Hotel North Sardinia | 4.0 star rating | 70 | Olbia Tempio |
 | Mercure Olbia Hermaea Hotel North Sardinia | 4.0 star rating | 122 | Olbia Tempio |
| Meta Hotel North Sardinia | 3.0 star rating | 25 | Santa Teresa Di Gallura |
 | Micalosu Hotel North Sardinia | 3.0 star rating | 55 | Arzachena |
 | Miramare - One Bedroom Hotel North Sardinia | Without Official Category | | Sassari |
 | Miramare - One Bedroom No.2 Hotel North Sardinia | Without Official Category | | Sassari |
 | Mistral Hotel North Sardinia | 3.0 star rating | 25 | Alghero |
| Mon Repos Hotel North Sardinia | 3.0 star rating | 60 | Tanaunella |
 | Monte Petrosu - Two Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Monte Petrosu - Two Bedroom No.2 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Monte Petrosu - Two Bedroom No.3 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Monte Petrosu - Two Bedroom No.4 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Monte Petrosu - Two Bedroom No.5 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Monte Petrosu - Two Bedroom No.6 Hotel North Sardinia | Without Official Category | | San Teodoro |
| Monti di Mola Hotel North Sardinia | 3.0 star rating | 25 | Olbia Tempio |
| Nadir Hotel North Sardinia | 3.0 star rating | 32 | Sassari |
 | Nantis Hotel North Sardinia | 4.0 star rating | 32 | Sassari |
 | Nettuno - One Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Nettuno - One Bedroom No.2 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | NETTUNO RESIDENCE Hotel North Sardinia | Residence | 20 | San Teodoro |
 | Nettuno - Two Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
| New Rose Resort & Beach Club North Sardinia | 3.0 star rating | 1 | San Teodoro |
| Nibareddu No.13 Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Nibaru Hotel North Sardinia | 4.0 star rating | 60 | Olbia Tempio |
 | Nove - Two Bedroom Hotel North Sardinia | Without Official Category | | Badesi |
 | Nove - Two Bedroom No.2 Hotel North Sardinia | Without Official Category | | Badesi |
 | Nuraghe Arvu Hotel North Sardinia | 4.0 star rating | 50 | Nuoro |
 | Nyce Sport Club Village Hotel North Sardinia | 4.0 star rating | 86 | Alghero |
 | Oasi Blu Vista Mare - Two Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Oasis Hotel North Sardinia | 4.0 star rating | 120 | Alghero |
 | Olbia City Hotel North Sardinia | 4.0 star rating | 30 | Olbia Tempio |
 | Olimpo Appartamento B4 - One Bedroom Hotel North Sardinia | Without Official Category | | Santa Teresa Di Gallura |
| Ollastu Hotel North Sardinia | 3.0 star rating | 60 | Olbia Tempio |