(Mt. Kinabalu)
| Kinabalu Pine Resort | |
| No. of Rooms: 64 | |
| Price Range (in RM): 120.00-150.00nett | |
| Perkasa Hotel Mt Kinabalu | |
| No. of Rooms: 74 | |
| Price Range (in RM): 135.00-800.00 | |
| Homepage: http://www.borneo-online.com.my/perkasahotel/phmk.htm | |
| Zen Garden Cabins | |
| No. of Rooms: 38 | |
| Price Range (in RM): 120 - 400.00 |