The main objective of this study was to evaluate the perceptions related to the online user reviews of thermal hotels. Specifically, it was investigated whether perceptions towards value (V), location (L), sleep quality (SQ), rooms (R), cleanliness (C), service (S) and factors influencing general evaluation depend on the star numbers of hotels, the location of the hotels and the nationalities of participants. In order to obtain data on perceptions of consumers towards thermal hotels in Turkey, the web site Trip Advisor (TA) was used. In total, 2,895 user reviews about thermal accommo-dations on TA were assessed by content analysis method. According to the study results, it was determined that the most important factor was the cleanliness of the hotels. It was followed by the location, sleep quality, rooms and service. The value factor was the last important. To analyse the effect of the nationality of the participants, domestic and foreign visitors, stars and the location of the accommodation on the perceptions towards value, location, sleep quality, rooms, cleanliness and service, t test and one-way ANOVA method were performed. It was found that the perceptions towards value, location, sleep quality, rooms, cleanliness and service differed between domestic and foreign visitors, nationalities, location and 4 or 5-star.