| La Zagara Hotel Sicily | 3.0 star rating | 6 | Taormina Area |
 | Le Calette 5 Hotel Sicily | 4.0 star rating | 60 | Cefalu |
 | Le Case Dello Zodiaco Hotel Sicily | 4.0 star rating | 6 | Ragusa |
 | Le Chiavi Di San Francesco Hotel Sicily | Residence | 16 | Trapani |
 | Le Chicas - One Bedroom Hotel Sicily | Without Official Category | | Siracusa |
 | Le Cisterne Turismo Rurale Hotel Sicily | Pending Category | 12 | Catania |
 | Le Dune Hotel Sicily | 3.0 star rating | 57 | Catania |
| Le Dune Resort Sicily | 3.0 star rating | 50 | Agrigento |
 | Le Giare B&B Hotel Sicily | Bed And Breakfast | 8 | Catania |
 | Lemon House Hotel Sicily | Bed And Breakfast 5* | 2 | Taormina Area |
 | Leonardi - Two Bedroom Hotel Sicily | Without Official Category | | Catania |
| Le Palme Di Conturrana Hotel Sicily | 3.0 star rating | 3 | Trapani |
 | Le Palme - Seven Bedroom Hotel Sicily | Without Official Category | | Trapani |
 | Le Plejadi Hotel Sicily | 1 Star | 8 | Trapani |
 | Le Querce Caltabellotta Hotel Sicily | Bed And Breakfast | 10 | Agrigento |
 | Le Residenze Archimede Hotel Sicily | 4.0 star rating | 51 | Siracusa |
 | Lerux Affittacamere Hotel Sicily | Without Official Category | 5 | Agrigento |
 | Les Sables Noirs Hotel Sicily | 4.0 star rating | 50 | Isole Eolie |
 | Le Tartarughe - One Bedroom Hotel Sicily | Without Official Category | | Taormina Area |
 | Le Tartarughe - Two Bedroom Hotel Sicily | Without Official Category | | Taormina Area |
 | Letizia No.5 Hotel Sicily | Without Official Category | | Taormina Area |
 | L'Hotel dei Coloniali Sicily | 3.0 star rating | 17 | Siracusa |
 | Liberta B&B Hotel Sicily | Bed And Breakfast | 3 | Palermo |
 | Liberty Hotel Sicily | 4.0 star rating | 18 | Catania |
 | Licitra - Three Bedroom Hotel Sicily | Without Official Category | | Ragusa |
 | Lido Mediterranee Hotel Sicily | 4.0 star rating | 72 | Taormina Area |
 | Lilybeo Village Hotel Sicily | 1 Star | 10 | Trapani |
 | Lisca Bianca Hotel Sicily | 3.0 star rating | 40 | Isole Eolie |
 | Livara - Three Bedroom Hotel Sicily | Without Official Category | | Giardini Naxos |
 | Locanda Don Serafino Hotel Sicily | 3.0 star rating | 10 | Ragusa |
 | Locanda Re Ruggero Hotel Sicily | Bed And Breakfast | | Palermo |
 | LoL Hostel Siracusa Hotel Sicily | 3.0 star rating | 10 | Siracusa |
 | L'Orangeria Hotel Sicily | Bed And Breakfast | | Catania |
 | Lydia - Two Bedroom Hotel Sicily | Without Official Category | | Catania |
| Maccotta Hotel Sicily | 3.0 star rating | 20 | Trapani |
 | Mahara Hotel Sicily | 4.0 star rating | 81 | Mazara del Vallo |
 | Manganelli Palace Hotel Sicily | 3 Keys | 15 | Catania |
 | Marabel Hotel Sicily | 3.0 star rating | 10 | Taormina Area |
| Marbela Apartments Suites Hotel Sicily | 3.0 star rating | | Palermo |
 | Maredentro Hotel Sicily | Bed And Breakfast | 5 | Agrigento |
 | Mareneve - Four Bedroom Hotel Sicily | Without Official Category | | Linguaglossa |
 | Mareneve Resort Spa Sicily | 4.0 star rating | 35 | Linguaglossa |
| Mare Nostrum Hotel Sicily | Bed And Breakfast | 6 | Ragusa |
 | Mare - One Bedroom No.4 Hotel Sicily | Without Official Category | | Ragusa |
 | Maria - Four Bedroom Hotel Sicily | Without Official Category | | Catania |
| Maria Luisa - Three Bedroom Hotel Sicily | Without Official Category | | Siracusa |
| Marianna - Two Bedroom Hotel Sicily | Without Official Category | | Siracusa |
 | Maria - Three Bedroom No.2 Hotel Sicily | Without Official Category | | Ragusa |
 | Mari Del Sud Resort Sicily | 4.0 star rating | 90 | Isole Eolie |
 | Marina - Four Bedroom No.2 Hotel Sicily | Without Official Category | | Ragusa |