Horizon HotelvsB&B@21
Both properties are highly recommended by professionals. On balance, Horizon Hotel scores slightly higher than B&B@21. Horizon Hotel comes in at #18 in Kota Kinabalu with accolades from 2 reviewers including Afar Magazine, Rough Guide.
Horizon Hotel
 Rough Guide
 Afar Magazine
Level 2, Jalan Pantai, Kota Kinabalu 88999, Malaysia
From $32/night
- Bar/Lounge
 - Free Internet
 - Room Service
 - Free Breakfast
 - Laundry Service
 - Concierge
 
 "It’s hard to miss this bold new arrival, thanks to its size and prominent location." 
 "The brand new Horizon Hotel in Kota Kinabalu makes a perfect base for exploring Malaysian Borneo's Sabah province." Full review
B&B@21
 Lonely Planet
Lot 21 Lorong Dewan, Kota Kinabalu 88000, Malaysia
From $0/night
- Bar/Lounge
 - Free Internet
 - Free Breakfast
 - Concierge
 - Multilingual
 - Kitchenette
 
 "This friendly hostel has large double rooms, uncramped dorms, a great kitchen area and chilling/TV lounge with loads of DVDs." Full review