The Pacific Sutera Hotel - Sutera Harbour ResortvsBorneo Gaya Lodge
Sutera Harbour Resort (The Pacific Sutera & The Magellan Sutera) and Borneo Gaya Lodge are both rated highly by reviewers writing for major publications. On balance, Sutera Harbour Resort (The Pacific Sutera & The Magellan Sutera) is the choice of most professionals compared to Borneo Gaya Lodge. Sutera Harbour Resort (The Pacific Sutera & The Magellan Sutera) comes in at #5 in Kota Kinabalu with recommendations from 4 sources including Gayot, Star Service and Lonely Planet.
The Pacific Sutera Hotel - Sutera Harbour Resort
 Star Service
 Rough Guide
 Lonely Planet
 Gayot
1 Sutera Harbour Blvd, Kota Kinabalu 88100, Malaysia
From $120/night
- Bar/Lounge
 - Hot Tub
 - Free Internet
 - Room Service
 - Free Breakfast
 - Shuttle Bus
 
 "Ten minutes from the airport and in the heart of the tourist center and harbor area, this complex sprawls with affordable, well-dressed accommodations and ample recreational facilities." Full review
 "Spectacular shore-side development, divided into two separate hotels: Pacific is designed with business needs to the fore, whereas Magellan goes for luxury." 
 "While not as ‘old-world Asia’ as the stunning Shangri La, Sutera caters to big spenders with a cache of five-star amenities orbiting the vaulted lobby." 
 "Tucked within a sprawling resort, this hotel offers a wealth of activities, beginning with sailing and golf." 
Borneo Gaya Lodge
 Lonely Planet
1st Floor, No 78, Jalan Gaya, P.O.BOX 10131, Sabah,, Kota Kinabalu 88801, Malaysia
From $7/night
- Free Breakfast
 - Laundry Service
 - Air Conditioning
 - Breakfast included
 - Fax / photocopying
 - Baggage storage
 
 "A typical high-volume hostel. Staff are a peach, and will help organise nearly anything, and you're as centrally located in KK as can be." Full review