 | Maria Cristina - Five Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Miami Playa |
 | Marinada Hotel Salou Area / Costa Dorada | 3.0 star rating | 228 | Salou |
 | Marinada 1 - Nine Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Alcanar |
 | Marinada Apts. Hotel Salou Area / Costa Dorada | Aparthotel 2* | 82 | Salou |
 | Marinada - Two Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | L'Ampolla |
 | Marina Del Port - Two Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Ametlla de Mar |
 | Marina Sant Jordi Hotel Salou Area / Costa Dorada | Vacationals Turistics Houses | | Ametlla de Mar |
 | Marina Sant Jordi - One Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Ametlla de Mar |
 | Mar Roig - Five Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | L'Ampolla |
 | Mas Badia-Serrahima - Five Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Reus |
 | Mas Baixauli - Three Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Coma-Ruga |
 | Masboquera - Three Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Miami Playa |
 | Mas del Guixé - Five Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | L'Ampolla |
 | Mas Gallau Hotel Salou Area / Costa Dorada | 4.0 star rating | 40 | Cambrils |
 | Masia Torrents - One Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Cunit |
 | Masia Torrents - One Bedroom No.2 Hotel Salou Area / Costa Dorada | Without Official Category | | Cunit |
 | Masia Torrents - Two Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Cunit |
 | Masia Torrents - Two Bedroom No.3 Hotel Salou Area / Costa Dorada | Without Official Category | | Cunit |
 | Masia Torrents - Two Bedroom No.4 Hotel Salou Area / Costa Dorada | Without Official Category | | Cunit |
 | Mas Mar - Three Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Coma-Ruga |
 | Mas Passamaner Hotel Salou Area / Costa Dorada | 5.0 star rating | 26 | La Selva del Camp |
 | Massos D'En Blade Ii - Three Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Miami Playa |
 | Máximo - Four Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Cambrils |
 | Mediterranean Suite Hotel Salou Area / Costa Dorada | Vacationals Turistics Houses | 55 | Salou |
 | Mediterraneo Hotel Salou Area / Costa Dorada | 3.0 star rating | 267 | Salou |
 | Medplaya Hotel Piramide Salou Salou Area / Costa Dorada | 4.0 star rating | 230 | Salou |
 | Mercure Atenea Aventura Hotel Salou Area / Costa Dorada | Aparthotel 4* | 94 | Vila-seca |
 | Mestral - Four Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | San Carlos de la Rapita |
 | Mestral - Three Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | L'Ampolla |
 | Miami Platja 01 - Three Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Miami Playa |
 | Miami - Two Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Miami Playa |
 | MICHELANGELO ARYSAL Hotel Salou Area / Costa Dorada | Vacationals Turistics Houses | 5 | Salou |
 | Mimosa Ii - Four Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Ametlla de Mar |
 | MIRAMAR NAUTIC ARYSAL Hotel Salou Area / Costa Dorada | Vacationals Turistics Houses | 1 | Salou |
 | Miramar - Three Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Cambrils |
 | Miramar - Two Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Cambrils |
 | Monica Hotel Salou Area / Costa Dorada | Superior 4* | 104 | Cambrils |
 | Mont-Roig Bahia - Two Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Mont Roig Playa |
 | Montroig Mar Apartamentos . Hotel Salou Area / Costa Dorada | Vacationals Turistics Houses | 12 | Miami Playa |
| MR Hotel Salou Area / Costa Dorada | 3.0 star rating | 14 | Tarragona Capital |
 | Murillo Apartamentos Hotel Salou Area / Costa Dorada | 3.0 star rating | 7 | Salou |
 | Mys - Three Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Miami Playa |
 | N° 21 - Two Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | Coma-Ruga |
 | Natura Park Hotel Salou Area / Costa Dorada | 4.0 star rating | 220 | Coma-Ruga |
 | Nellyana - Four Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | L'Ampolla |
 | Nerea - Five Bedroom Hotel Salou Area / Costa Dorada | Without Official Category | | L'Ampolla |
 | NH Ciutat de Reus Hotel Salou Area / Costa Dorada | 4.0 star rating | 84 | Reus |
 | Nou Alcover Hotel Salou Area / Costa Dorada | 1 Star | 46 | Tarragona Capital |
 | Nou Rocamar Hotel Salou Area / Costa Dorada | 2.0 star rating | 19 | San Carlos de la Rapita |
 | Nova Senia Hotel Salou Area / Costa Dorada | 3.0 star rating | 42 | La Senia |