 | Ibis Sydney Darling Harbour Hotel Sydney - NSW | 4.0 star rating | 256 | Darling Harbour |
 | Ibis Sydney King Street Wharf Hotel Sydney - NSW | 3.0 star rating | 91 | Darling Harbour |
 | Ibis Sydney Olympic Park Hotel Sydney - NSW | 3.0 star rating | 144 | Olympic Park |
 | ibis Sydney Thornleigh Hotel Sydney - NSW | 4.0 star rating | 105 | Thornleigh |
 | Intercontinental Sydney Hotel Sydney - NSW | 5.0 star rating | 509 | Sydney CBD |
 | InterContinental Sydney Double Bay Hotel Sydney - NSW | 3.0 star rating | | Double Bay |
| Jemby Rinjah Eco Lodge Hotel Sydney - NSW | 3.0 star rating | 40 | Blackheath |
 | Jenolan Caves House Hotel Sydney - NSW | 4.0 star rating | 95 | Jenolan Caves |
 | Jolly Swagman Backpackers Hotel Sydney - NSW | Hostel 2* | 46 | Potts Point-Kings Cross |
 | Katoomba Manor Hotel Sydney - NSW | 4.0 star rating | 4 | Katoomba |
 | Katoomba Mountain Lodge Hotel Sydney - NSW | 3.0 star rating | 22 | Katoomba |
 | Katoomba Town Centre Motel Hotel Sydney - NSW | 3.0 star rating | 34 | Katoomba |
 | Killara Inn Sydney Hotel Sydney - NSW | 3.0 star rating | 40 | Sydney CBD |
 | Kirketon Hotel Sydney - NSW | 4.0 star rating | 40 | Darlinghurst |
 | La Maison Boutique Hotel Sydney - NSW | 3.0 star rating | | Katoomba |
| Lamrock Lodge Hotel Sydney - NSW | Hostel | 64 | Sydney CBD |
 | Larmont Sydney by Lancemore Hotel Sydney - NSW | 4.0 star rating | 76 | Potts Point-Kings Cross |
 | Leisure Inn Spires Hotel Sydney - NSW | 4.0 star rating | 50 | Leura |
 | Leisure Inn Sydney Central Hotel Sydney - NSW | 3.0 star rating | 46 | Ultimo |
 | Le-Sands Apartments Hotel Sydney - NSW | Residence | 10 | Brighton |
| Leura Camellias Hotel Sydney - NSW | 3.0 star rating | | Leura |
 | Leura House Hotel Sydney - NSW | 3.0 star rating | 30 | Leura |
 | Lidcombe Motor Inn Hotel Sydney - NSW | 3.0 star rating | 31 | Sydney CBD |
 | Lido Suites Hotel Sydney - NSW | 3.0 star rating | 36 | Potts Point-Kings Cross |
 | Lilianfels Resort & Spa - Blue Mountains Sydney - NSW | 5.0 star rating | 85 | Katoomba |
 | Linwood Lodge Motel Hotel Sydney - NSW | Lodge | | Sydney CBD |
| Lithgow Parkside Motor Inn Hotel Sydney - NSW | 4.0 star rating | | Wolgan Valley |
 | Macleay Lodge Hotel Sydney - NSW | 2.0 star rating | 27 | Potts Point-Kings Cross |
 | Maclin Lodge Motel Hotel Sydney - NSW | 3.0 star rating | 87 | Sydney CBD |
 | Manly Backpackers Hotel Sydney - NSW | Hostel 2* | 30 | Manly |
 | Manly Beach House Hotel Sydney - NSW | 3.0 star rating | 9 | Sydney CBD |
 | Manly Beachside Apartments Hotel Sydney - NSW | 2.0 star rating | 18 | Manly |
 | Manly Guesthouse Hotel Sydney - NSW | Guest House | 19 | Sydney CBD |
| Manly Lodge Guest House Hotel Sydney - NSW | 3.0 star rating | 22 | Manly |
 | Manly National Hotel Sydney - NSW | 3.0 star rating | | Manly |
 | Manly Oceanside Hotel Sydney - NSW | 3.0 star rating | 20 | Sydney CBD |
| Manor House Boutique Hotel Sydney - NSW | 3.0 star rating | 18 | Darlinghurst |
 | Mantra 2 Bond Street Hotel Sydney - NSW | 4.0 star rating | 170 | Sydney CBD |
 | Mantra Chatswood Hotel Sydney - NSW | 4.0 star rating | 165 | Chatswood |
 | Mantra on Kent Hotel Sydney - NSW | 4.0 star rating | 105 | Sydney CBD |
 | Mantra Parramatta Hotel Sydney - NSW | 4.0 star rating | 230 | Parramatta |
 | Marco Polo Motor Inn Hotel Sydney - NSW | 3.0 star rating | 49 | Sydney CBD |
 | Mariners Court Woolloomooloo Hotel Sydney - NSW | 3.0 star rating | 3 | Woolloomooloo |
 | Maze Backpackers Hotel Sydney - NSW | Hostel 2* | 280 | Sydney CBD |
 | McLaren Hotel Sydney - NSW | 3.0 star rating | 27 | North Sydney |
 | Medina Classic Crows Nest Hotel Sydney - NSW | 3.0 star rating | 36 | Crows Nest |
 | Medina Serviced Apartments Double Bay Sydney Hotel Sydney - NSW | 4.0 star rating | 10 | Double Bay |
 | Medina Serviced Apartments North Ryde Sydney Hotel Sydney - NSW | 4.0 star rating | 57 | North Ryde |
 | Medina Serviced Apartments Sydney Martin Place Hotel Sydney - NSW | 4.0 star rating | 49 | Sydney CBD |
 | Medusa Hotel Sydney - NSW | 3.0 star rating | 17 | Darlinghurst |