There are plenty of hotels on Koh Samui to suit any budget. Some of the smaller backpacker properties are little more than huts on the beach rented out by the night and they have no facilities other than their location near the sea. For people wanting a little more in the way of comfort, the 3* Beachcomber hotel has a good location in Chaweng, and offers good rates throughout the year. The distinctive 4* Imperial Boat House Hotel is in the quieter Choeng Mon Beach resort, and many of its rooms are converted rice barges. It has a regular boat service to its sister hotel in Chaweng, The Imperial Samui.
For real luxury, The 5* Santiburi Dusit Resort is hard to beat, it is in the quieter Northern part of the island, and is one of the most romantic places to spend a honeymoon in the world.
If you want the same high standards, but a more central location, the luxury Thai Cottage Suites at the 5* Tong Sai Bay Resort in Choeng Mon are good value, and a very luxurious option.