 | Samui Ocean Hotel Koh Samui | 2.0 star rating | 24 | Chaweng |
| Samui Palm Beach Resort Koh Samui | 4.0 star rating | 127 | Bo Phut Beach |
 | Samui Paradise Chaweng Beach Resort & Spa Koh Samui | 3.0 star rating | 43 | Chaweng |
| Samui Paradise Italian Resort Koh Samui | 3.0 star rating | 24 | Lamai |
 | Samui Pier Beach Front Resort Koh Samui | 3.0 star rating | 25 | Bangrak Beach |
| Samui Reef View Resort Koh Samui | 3.0 star rating | 15 | Lamai |
 | Samui Resotel Beach Resort Koh Samui | 4.0 star rating | 79 | Chaweng |
 | Samui Seabreeze Place Hotel Koh Samui | 3.0 star rating | 25 | Lamai |
 | Samui Sense Beach Resort Koh Samui | 4.0 star rating | 44 | Lamai |
 | Samui Tonggad Resort Koh Samui | 3.0 star rating | 14 | Lamai |
 | Samui Tonrak Residence Hotel Koh Samui | 2.0 star rating | | Bo Phut Beach |
 | Samui Verticolor Hotel Koh Samui | 3.0 star rating | 151 | Chaweng |
 | Samui Yacht Club Hotel Koh Samui | 3.0 star rating | 43 | Lamai |
 | SAMUJANA Hotel Koh Samui | 5.0 star rating | 25 | Choengmon |
 | Sandalwood Villas Hotel Koh Samui | 4.0 star rating | | Chaweng |
 | Sand Sea Resort & Spa Koh Samui | 3.0 star rating | 49 | Lamai |
 | Santiburi Beach Resort & Spa Koh Samui | 5.0 star rating | 77 | Mae Nam |
 | Sareeraya Villas & Suites Hotel Koh Samui | 5.0 star rating | 49 | Chaweng |
 | Saree Samui Hotel Koh Samui | 4.0 star rating | 53 | Mae Nam |
 | Sarocha Villa Samui Hotel Koh Samui | 2.0 star rating | 12 | Lamai |
 | Sea Dance Resort Koh Samui | 4.0 star rating | 26 | Choengmon |
 | Seafan Beach Resort Koh Samui | 3.0 star rating | 30 | Mae Nam |
 | Searine Samui Boutique Resort Koh Samui | 3.0 star rating | | Lamai |
 | Seascape Beach Resort Koh Samui | 3.0 star rating | 80 | Chaweng |
 | Seashell Resort Koh Tao Koh Samui | 3.0 star rating | 82 | Koh Tao |
 | Sea Valley Hotel and Spa Koh Samui | 4.0 star rating | 23 | Nathon-Lipa |
 | Seaview Resort Koh Samui | 2.0 star rating | | Koh Tao |
 | SECRET CHAPTER BY THE LIBRARY Hotel Koh Samui | 5.0 star rating | 20 | Chaweng |
 | Sensimar Koh Samui Hotel | 4.0 star rating | 125 | Mae Nam |
| Sensimar The Coast Resort Koh Samui | 4.0 star rating | | Mae Nam |
| Serene Hill Resort & Spa Koh Samui | 3.0 star rating | | Lamai |
| Shades Bungalow, Samui Hotel Koh Samui | 1 Star | 233 | Bo Phut Beach |
 | ShaSa Resort & Residences Koh Samui | 5.0 star rating | 32 | Hua Thanon |
 | Sheraton Samui Resort Koh Samui | 5.0 star rating | 141 | Chaweng |
| Siam Sea Shore, Samui Hotel Koh Samui | 1 Star | 8 | Bo Phut Beach |
 | Sibaja Palms Sunset Beach Resort Koh Samui | 4.0 star rating | 6 | Taling Ngam |
 | Sila Beach Resort Koh Samui | 2.0 star rating | 32 | Bang Por |
 | Silavadee Pool Spa Resort Koh Samui | 5.0 star rating | 80 | Lamai |
 | SILVER BEACH RESORT Hotel Koh Samui | 3.0 star rating | 38 | Lamai |
 | Siva Buri Resort Samui Koh Samui | 2.0 star rating | 15 | Lamai |
 | Six Senses Samui Hotel Koh Samui | 5.0 star rating | 66 | Choengmon |
 | Suanmali Samui Hotel Koh Samui | 3.0 star rating | 14 | Lamai |
 | Summer Inn Hotel Koh Samui | 2.0 star rating | | Lamai |
 | Sunset Resort Samui Koh Samui | 2.0 star rating | | Bo Phut Beach |
 | Synergy Samui Hotel Koh Samui | 4.0 star rating | 30 | Chaweng |
| TAMARINA BED&BEYOND Hotel Koh Samui | 4.0 star rating | | Bo Phut Beach |
 | Tango Beach Resort, Koh Samui | 3.0 star rating | 39 | Chaweng |
 | Tango Luxe Beach Villa Hotel Koh Samui | 4.0 star rating | 14 | Choengmon |
 | Tanote Villa Hill Koh Tao Hotel Koh Samui | 4.0 star rating | 44 | Koh Tao |
 | Thai Ayodhya Villas and Spa Hotel Koh Samui | 3.0 star rating | 72 | Lamai |