Kandungan S
1. Satinah Homestay
2. Sling & Stone Kundasang
3. Salman’s Homestay
4. Almeera
5. Wind Valley Farmstay
6. S-Homestay
7. Anjung Rehat Jamsari
8. Baloi A.S. Guest House
9. Big Rock
10. Sulap
11. Strawberry Rest House Mesilou
12. Kivatu Homestay
13. Maretta Mesilou
14. Garado
15. Cinta Villa Homestay Mesilau-CVH
16. May Homestay
17. D’Sayang House
18. Rose Homestay
19. Midori Homestay
20. Little Hut
21. Kopi Valley
22. The Purple Cottage
23. Blue Mount Homestay
24. Julie Homestay
25. Berries Residence
26. Sakura Villa Mesilou
27. Mesilau Cliff’s Homestay
28. D’Bayu Garden Residence
29. Azrien
30. Kinabalu View Chalet
31. Spring Garden Kundasang
32. Philip Garden Chalets
33. Celsius Cliff
34. T Paradise
35. C-nar Homestay Kundasang
36. Bonsai Villa@Mesilou
37. Kalangadan Villa
38. Marabahai Kampung Stay
39. Hatimah
40. Soboroong Farmer’s Cottage
41. Sinurambi 1
42. Puncak Homestay
43. Penginapan Roslinih
44. Arno’s Lodge
45. Cupid Loveside
45. Ilmie Farm House
46. Amazing Grace Lodge
47. Mt. Kinabalu Homestead
48. Asmiah Walaitokou
49. Inap Desa Qistina
50. The Village Mesilou
51. Dongorit Cabin
52. Syameen’s Homestay
53. Hazelyn’s Cottage
54. Kundasang Golf Lodge
55. Great Quad Window
56. Humble Hobbit Home
57. NKL Homestay, Kundasang
58. Damya
59. Hillside Villa
60. Gathering Village
61. Mile 36 Lodge
62. Arcadia Mount Kinabalu
63. The Hill Kinabalu
64. Kundasang Homey
65. Hidden Hill Kundasang
66. Kundasang Tiny House
67. D’la Sri Cottage
68. Family Budget Homestay
69. Kinabalu Valley Homestay
70. Ren-Hana Kampungstay
71. Suang Noh
72. Casa Kundasang Guesthouse
73. Irani Kasih
74. Himbaan Gardenstay
75. Seribu 1 Homestay
76. Sweet Mesilou Guesthouse
77. Bridge House Homestay
78. Ceaser’s Place
79. The Cloud Kinabalu
80. Lily Cottage & Kitchen
81. Lamin Kopio
82. Puru-Puru Homestay
