They say that you get what you pay for so I guess I shouldn't complain too much about the Sant Eloi since I barely paid 38 euros for my night there, but since most hotels in Andorra are pretty cheap I definitely expected a little more from this hotel.
The hotel is located on the main road leading into Andorra from Spain. It's quite easy to find except that it looks like you're arriving to a Shopping Center and not a hotel... and indeed that's where it is, the hotel is located on the upper floors of a shopping center called the Sant Eloi ( big orange letters, can't miss it ) although I would rather qualify it as a supermarket with a couple other stores. Anyways, you have to go up a floor to get to the reception desk. There, a very nice and helpful receptionist greeted us, so no possible complaints there. There is a free parking available about 50 meters from the hotel ( you have to leave a deposit for the key ) or another that isn't free inside the hotel, but this one looks quite tight to park in. The room is quite big with the french style separated bathroom and toilet ( I guess some people like that ). The room stinks of bleach, but I suppose that means it's clean except that you could hardly breathe for a couple of minutes. The doors to the room, bathroom and toilet are those old 80s cheap office doors that open with keys and not keycards and that let all the noise in. As mentioned in other reviews the rooms aren't very soundproof so I was advised by the reception staff to take a room that is on the side of the road since there isn't much traffic during the night while the river, although less noisy, keeps on flowing restlessly and you can hear it all night. However, he forgot to mention that whenever somebody in a room anywhere near mine would flush the toilet, my room would almost shake. I was woken up by the toilet flushing 3 or 4 times during the night, despite wearing earplugs! The buffet breakfast was ok but the ham is the cheapest kind of ham on the market and same goes for the cheese. The coffee is awful and the "fruit" juices were disgusting even for very artificial juices. The scrambled eggs looked like egg puree but maybe it was good, I just didn't dare try it by its looks.
Overall, if on a tight budget, I think this hotel is acceptable especially for heavy sleepers who aren't too picky on food, but if you can afford to fork over about 10 more euros I'm sure there are much better hotels available in Andorra.