The Internet is an Increasingly Important Communication and Distribution Channel for Hotels. the Purpose of the Study Was to Examine Website Attribute Utilization and Effectiveness for Hotels of Various Class Levels. in the Study, Hotels Were Segmented based on Level of Accommodation using the 'Star Rating' System. Each Hotel Website Was Evaluated on 27 Content Items. Aggregate Attribute Ratings for Each Hotel Category Were Then Compared for Significant Differences. in General, It Was Found that with Each Step Up in Hotel Class Website Attribute Utilization and Effectiveness Increased. the Results Indicated that There Were Significant Differences between 5-Star Hotels and Hotels from Other Classes. While There Were Only Modest Differences between 3-Star and 4-Star Hotels, Both Classes Offered Website Content that Was More Complete and Effective Than Budget Hotels. the Findings Are Presented and Discussed. © the Authors, 2009.