Budget
Palau offers a number of guest house style boutique accommodations. Some are close to or within Koror, some are not. These are available for international bookings via dive shops that offer holiday packages such as Sam's Tours (http://www.samstours.com/). Prices range from US$50 a night upward.
Guest Lodge Motel
The Guest Lodge Motel offers a nice and clean place to stay if you just need a place to sleep and relax between days of outdoor activities. Note that the building looks a bit shoddy from the outside, because the top floor is not finished. Rooms have AC, refrigerator, Cable TV, 130 V as well as 230 V power outlets, shower/bath, towels etc.
Midrange
West Plaza by the Sea
Features 36 rooms overlooking the ocean lagoon and nearby islands. Rooms range from standard class to deluxe rooms with kitchenettes, and a penthouse suite on the roof deck with a large private veranda, whirpool bath, kitchenette, and plenty of spacious living area. West Plaza By the Sea also features the Red Rooster Cafe. The cafe offers a wide selection of Japanese Cruisine, open for breakfast, lunch and dinner. The nightly happy hour features Palau's only locally brewed beer on tap, Red Rooster Draft.
There are also a number of nice basic hotels available in Palau.
Airai Water Paradise Hotel & Spa
The hotel features three of the largest things of Palauâthe largest storyboard full of Palau history, the largest water park with two water slides, and the largest olympic-sized swimming pool. Standard rooms, honeymoon suites, and newly-renovated ocean view suites are available.
West Plaza Desekel
Conveniently located near museums, restaurants and banks. West Plaza Desekel offers 30 rooms ranging from deluxe to standard accommodations. Located on the Hotel's ground floor is the Deskel Market, a full service grocery store complete with ice cold beverages, fresh local and imported produce and a large assortment of Western and Asian foods.
Top end
Palau Pacific Resort
(http://www.palauppr.com/) is a world class resort on the outskirts of koror. known locally as ppr, it is very nice beautiful beach, excellent restaurant, vaulted ceilings but it is also quite a ways out of koror 10-15 minute drive. they do run an hourly shuttle into koror most evenings, or it will set you back about $5 each way for a cab.
Palau Royal Resort
(http://www.palau-royal-re...) one of the newest hotels in palau - catering largely to japanese. conveniently located in malakal, only a couple minutes walk away from either sam's dive shop or neco marine.
There are lots of reasonably high end resorts on Palau, most catering for scuba divers.