There are many places to stay in Borneo but listed below are tips from the insiders as providing value for money
Kota Kinabalu - Myne Hotel a boutique hotel built above the shopping mall at Warisan Square, between Centre Point and the Waterfront
Kota Kinabalu CITITEL EXPRESS on the edge of Asia City a brand new 3 star/ budget hotel offering 275 guestrooms with all the essential amenities for a refreshing experience with great value. Within walking distance to the commercial district, banks, government agencies, local eateries & bars and various tourist sites, it’s one address you would not want to miss.
 
Borneo Beach House - at Tanjung Aru some 15 minutes outside Kota Kinabalu, ideal location for backpackers, prices from RM25-70 per day

Temperung Seaside Lodge -Kual Penyu, some 2 hours drive south of Kota Kinabalu. The Lodge commands a hilltop overlooking the
South China Sea
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