Number of hotels has exploded from few to tens and hundreds after Estonia restored independence. In 2004, Tallinn achieved first place among the Baltic Sea cities in the number of overnight stays in hotels, though still behind Stockholm and Helsinki in the number of total overnight stays. A list of bigger hotels as well as some restaurants and nightclubs could be found at Estonian Hotel and Restaurant Association (http://www2.ehrl.ee/index...).
As Soviet collective farms were disbanded, many farmers switched to running "turismitalud," or tourism farms, which are inexpensive and indispensable places for spending holidays in the nature, usually in a former farm house. A site on Estonian Rural Tourism (http://www.maaturism.ee/n...) provides information on the tourism farms in Estonia. Hostels are a another popular option for budget-sensitive travellers; see the website of the Estonian Youth Hostel Association: (http://www.hostels.ee). You may find lot of beautiful manor houses in Estonia, where you may have a delicious meal in restaurant or stay in comfortable hotel. One hour drive from Tallinn you may find Palmse Manor, Vihula Manor, Sagadi Manor, Kau Manor
The official tourism site Visitestonia.com (http://www.visitestonia.c...) also has information and listings about B&B accommodation, youth hostels, camping and caravan sites etc.