Budget
Sunset Hill Lodge
Nestled in a little Zen garden with a little waterfall, maybe the cheapest place for this quality in Polynesia...
Top end
Maitai
Features comparatively reasonably priced over-water bungalows, not as splendid as its neighbor the Intercontinental, but nice. Get one of the over-water rooms at the end of the pier in which the rooms are located on as the water is deeper at these rooms. The other rooms are just off the beach and some are in water less than 1 ft. deep.
Le Meridien Bora Bora
Large hotel, billing itself as a 5 star resort. Very expensive, but there have been conflicting reports about the attitude of the staff. A popular destination for Japanese weddings, this hotel features a pretty cool turtle sanctuary and has a ton of beach. The overwater bungalows are a novelty. It sits on a motu away from the main island, travel to the main island is via shuttle boat.
Intercontinental Le Moana Bora Bora
You do not get the views on the island well, you're ON it, nonetheless this is a classy resort with all you can expect for the price you pay.
St. Regis Bora Bora
Newest and highest-priced resort on Bora Bora. Every room 100 in all is a suite with luxury bathroom. Many of the rooms are over-water villas, some with pools or spas. Overwater villas have glass panels in the floors and under-villa lighing to make the lagoon shimmer in your room. Guests are 80% American, 80% of whom are honeymooners. Nicole Kidman and Keith Urban honeymooned here. Two excellent restaurants on-site, one by Chef Jean Georges. The angle of the view on the main island is impressive.
Manureva House
Luxurious 2 bedroom, 1 bathroom vacation rental can accommodate up to 5 people. Located in the residential and peaceful northern part of Bora it features one of the most beautiful views on the lagoon. Manureva House is located montainside in a manicured tropical garden with a little private sandy beach for its guests less than 100 feet from the house.Also knowed as "Condominium".