We stayed at Hyatt Regency Hotel, which was around RM300 a night without buffet breakfast. The reason we chose Hyatt Regency was because of its strategic location which was within walking distance to many interesting places, namely the very popular Sunday Market @ Gaya Street, Filipino Market, Waterfront City and some shopping centres. Also, Papa Bear had the membership card from Hyatt group which entitled us to buy 2 nights, free 1 night.
Some other hotels which are strategically located are Promenade Hotel, Le-Meridien Hotel, Shangri-La Hotel and Jesselton Hotel. If you are looking into resort living, you may opt for Shangri-La's Tanjung Aru, Shangri-La's Rasa Ria Resort, Nexus Resort Karambunai or Sutera Harbour Resort. Shangri-La's Resorts and Sutera Harbour Resort are very near to the city, while Karambunai Resort is a bit far, which is around 30km away from the city.
Picture was showing the night view of Kota Kinabalu from the observation tower which was near the square, and was surrounded by government buildings. We could see Hyatt Regency Hotel from the picture.