| Mare - Two Bedroom No.8 Hotel South Sardinia | Without Official Category | | Villasimius |
| Mariano IV Palace Hotel South Sardinia | 4.0 star rating | 80 | Oristano |
 | Marrone No.4 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Marrone No.5 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Marrone - One Bedroom Hotel South Sardinia | Without Official Category | | Castiadas |
 | Marrone - One Bedroom No.2 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Marrone - One Bedroom No.3 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Marrone - Two Bedroom Hotel South Sardinia | Without Official Category | | Castiadas |
| Mercury Boutique Hotel South Sardinia | 4.0 star rating | 36 | Sant'Antioco |
 | Miramare Hotel South Sardinia | 4.0 star rating | 22 | Cagliari |
 | Mistral 2 Hotel South Sardinia | 4.0 star rating | 130 | Oristano |
 | Mistral Marina Piccola B&B Hotel South Sardinia | Bed And Breakfast | 25 | Cagliari |
 | Moncada - Two Bedroom Hotel South Sardinia | Without Official Category | | Pula |
 | Monte Nai - Three Bedroom Hotel South Sardinia | Without Official Category | | Castiadas |
 | Monte Turri Luxury Retreat Hotel South Sardinia | 4.0 star rating | 42 | Ogliastra |
 | Nicoletta Hotel South Sardinia | 3.0 star rating | 28 | Tortoli |
 | Ogliastra Beach Hotel South Sardinia | 4.0 star rating | 220 | Ogliastra |
 | Oliena Hotel South Sardinia | Bed And Breakfast | 3 | Pula |
 | Panorama Hotel South Sardinia | 3.0 star rating | 36 | Pula |
 | Parco Torre Chia Hotel South Sardinia | 4.0 star rating | 210 | Pula |
 | Poseidonia Hotel South Sardinia | 3.0 star rating | 33 | Tortoli |
 | Pullman Timi Ama Sardegna Hotel South Sardinia | 5.0 star rating | 275 | Villasimius |
 | Qt Hotel South Sardinia | 4.0 star rating | 124 | Cagliari |
 | Reale No.11 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Reale No.12 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Reale No.3 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Reale No.7 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Reale No.9 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Reale - One Bedroom Hotel South Sardinia | Without Official Category | | Castiadas |
 | Reale - One Bedroom No.2 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Reale - One Bedroom No.3 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Reale - One Bedroom No.4 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Reale - One Bedroom No.5 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Reale - One Bedroom No.6 Hotel South Sardinia | Without Official Category | | Castiadas |
 | Reale - Two Bedroom Hotel South Sardinia | Without Official Category | | Castiadas |
 | Regina Margherita Hotel South Sardinia | 4.0 star rating | 100 | Cagliari |
| Residence Club S'Incantu Hotel South Sardinia | 3.0 star rating | 53 | Cagliari |
| Residence Le Corti Di Marinella Hotel South Sardinia | 3.0 star rating | | Cagliari |
 | Residence Le Fontane Hotel South Sardinia | 3.0 star rating | 45 | Cagliari |
 | Residence Torre delle Stelle Hotel South Sardinia | 3.0 star rating | 45 | Cagliari |
 | Residence Verde Mare Hotel South Sardinia | 3.0 star rating | | Tortoli |
| Residenza Kastrum Hotel South Sardinia | Bed And Breakfast | 5 | Cagliari |
 | Residenza Petrera Hotel South Sardinia | 3.0 star rating | 15 | Cagliari |
 | Riviera Hotel South Sardinia | 4.0 star rating | 43 | Carloforte |
| Rocca Dorada Hotel South Sardinia | 4.0 star rating | 100 | Pula |
 | Sa Corti de Sa Perda Hotel South Sardinia | 3.0 star rating | 8 | Cagliari |
 | Sa Dom'e Forru Hotel South Sardinia | Bed And Breakfast | 4 | Cagliari |
 | Sa Domu Cheta Hotel South Sardinia | Bed And Breakfast | 9 | Cagliari |
 | Sa Muredda Hotel South Sardinia | Guest House | 4 | Cagliari |
 | Santa Lucia Capoterra Hotel South Sardinia | 4.0 star rating | 71 | Cagliari |