Sardinia Hotels & AccommodationSardinia (or Sardegna), is the second largest island in the Mediterranean Sea after Sicily. The island is located between Italy, Spain and Tunisia, south of Corsica. The island contains numerous extraordinary tourist areas, including the Costa Smeralda and Gennargentu, and particularly beautiful beaches. The regional capital is Cagliari. The island of Sardinia is divided into four provinces: Cagliari, Sassari, Nuoro and Oristano.