You get what you pay for. Sure the room and bathroom are small, but the location is good and the room is very clean. Breakfast was adequate for either western or asian tastes. Compared to the price of other hotels in Osaka, this place is cheap!

We stayed in this hotel for 7 days. The staff were friendly and very helpful. There were 4 of us in our room (2 adults & 2 child) and there was plenty of space. We found it to be one of the most spacious hotels in our 2 week stay in Japan. Breakfast was included and although not a great variety, it hit the spot. The location is fantastic only a few minute walk to the nearest station. The shopping was incredible in Shinsaibashi. We are planning on returning to Osaka and this hotel would be my first preference.

Small but cozy hotel in the centre of Osaka.
5 minute walk from Shinsaibashi Station. Keep your eye out for the street signs of the hotel. We just remembered the Tag Heuer store. thats were you turn to get to the hotel.
10 minute walk to Namba Station
Located just off of the super long Shinsaibashi market street (food, shopping, lights and action)
High-end brand name stores on the major street (Mido-suji) next to the hotel.
<10 minute walk to Dotonbori street where the famous neon lights for stores are.
High foot traffic area (and watch out for the bicyclists!!!)
Staff spoke enough english to get by.

Likes:
Fantastic location in the center of Osaka.
Free in-room WIFI
Simple breakfast provided
Had the best Kobe beef (best meat i have ever eaten) on a restaurant a minute away from the hotel (Yoshida Steakhouse) enpensive but once in a lifetime.
2 coin operated washer/dryer machines in lobby floor.
Community computer availiable for use in the lobby. Can also rent laptops if needed.

Dislikes:
No in-room safe (but again, Japan is considered very safe and felt like it too)
Small room for two (but common size for Japanese hotels) fits about 2 suitcases.
Washroom was small but efficent and workable.
Smoking is ingrained in Japanese culture, so the hotel smells of smoke, and we had our fan going all day, so it sucked in the smoke from neighbouring rooms.
Only CNN english content on TV, rest are Japanese programs

Make sure to get a double twin room, for $30 more than the single, and you won't be sorry. The room size is important. This is not the 4 Seasons by any means, but if you are on a budget it is very clean, has all you need and the service is extremely courteous and efficient. There are little fridges in the rooms and a very good local market at the end of the street about 2 blocks away where you can shop like the locals. The location is chock-a-block with restaurants and shops, many of them excellent, and is about 2 blocks from the massive covered shopping street Shinsai bashi suji which goes on for miles and is packed with shops, and another block to Mido Suji which is a very classy wide boulevard with fancy department stores and a high rise Apple Store.
The hotel offers a Japanese style breakfast which is nothing fancy but just fine. We came from the Peninsula Hotel in Tokyo, where we splurged, and while you could fit the entire singleroom at the Comfort Hotel within the walk-in closet at the amazing Peninsula, this place costs a tiny fraction of that and you get more of a flavor of what it is really like to live here. Very happy we came and would come again. Oh and one more thing, there is a nice sushi restaurant downstairs which is also quite reasonable.