if you are rich... you can try Shangri-La Tanjung Aru Resort@rate around RM400/day but for me Promenade Hotel@rate rm250/day is the best location... and if you on butget you can try Promenade Hotel Apartments@rate rm100/day. Other best budget hotel for me is daya hotel@rm120/day... I very2 rindu to holiday in sabah again... what a beautiful Sabahan people...