The 17-bedroom Lands of Loyal Hotel in Perthshire has been placed on the market for offers of around £1.15m.
The 19th-century mansion house hotel is being marketed by Colliers International, who also offered it for sale in 2011 for around £1.2m.
The historic mansion house, which enjoys views over the Vale of Strathmore to the Sidlaw Hills, has been used as a hotel since 1945 and is set in more than 4.5 acres of garden grounds.
Alistair Letham, a director at Colliers International, said: "The Lands of Loyal Hotel is one of the more quintessential Scottish country house hotels. It has an impressive trading performance, and the introduction of a bio-mass system by the current owner has significantly reduced energy costs, therefore increasing profitability. The Lands of Loyal Hotel is one of these properties and businesses that must be seen to be fully appreciated.
"It is, however, the feature of the grand main hallway that is so impressive as the interior is reputedly based on the interior of the ship, the Mauretania. The stunning hallway provides a jaw-dropping entrance to a comfortable lounge and is also used for formal functions."
The hotel is offered for sale by the Howell family, to allow the retirement of Mr and Mrs Howell senior from the hotel trade.