Let KAYAK do the searching
Based on KAYAK hotel searches, the most popular destination is Kota Kinabalu (77% of total searches to Borneo). The next most popular destinations are Jerudong (9%) and Bandar Seri Begawan (8%). Searches for hotels in Kuching (5%) are also popular.
KAYAK users have found double rooms in Borneo for as cheap as €9 (Semporna) in the last 3 days. The average price is €60.