Because I read some of the older reviews, I will start with the following. We found this hotel on the Accor site advertsed with a special rate. We payed 89€ per night, breakfast for two included.
We visit Paris every year and stay everytime in a different 2-star hotel.
The hotel is very well located. Close to rue du Faubourg Montmartre and the Boulevard Montmartre/Boulevard Poissonière. Close, but without the noise. Very close to the Follies Bergerres theatre and the Bouillon Chartier restaurant. Also on walking distance of the "grands magasins" and the Opéra Garnier.
The room had standard Parisian 2-star dimensions. Bathroom was clean and large enough. Only the shower could have been bigger. Part of the problem there was the tap. If a smaller type was used, or a thermostatic version, showering would have been easier.
Breakfast was good. Coffee, tea, fresh orange juice. 2 types of cereals, 2 types of bread, mini-croissants and chocolate roles. marmalade, ham and cheese. Staff was friendly and helpfull, but the breakfast area is to small for the hotel. If you don't want to wait, you have to get your breakfast before 8.
Our conclusion: for the price we payed, we got a good hotel in an excellent location.

I booked this hotel for one night in Paris; when we first entered the room, it reminded me the youth hostel where you get basic furnitures, and a bit more space than you bed...so althought met by friendly staff, we were quite disapointed by the comfort level of the hotel.
Having said that, the bed was ok, and breakfast (free of charge) was also acceptable.
Do not go to this hotel if you are allergic to dust or bad smell, also if you are sensitive to noise.
When travelling with a small budget, this could be an option.
Location is very good..but I would recommend for a bit more money to go to the Mercure.

Although hotel location is in central of Paris and in very busy area and its design on European style and the room rate was over 200 Euros, the carpet of the room was very dirty and has dark spots on it and the room got bad smell with very small size. Therefore, I had to change to another hotel in the same day after paying full amount for the first night.

Hotel is very convienently located for Central Paris, and is much cheaper than you would find elsewhere. There is a sunday street market which is pretty cool, and me and my wife had a comfortable stay.

Remember rooms here are tiny, but hotel rooms in Paris are very tight and compact.