I was there recently for a short vacation. The hotel that I was staying in did not have a minyan, so early in the morning I set out equipped with my talit, tefilin and siddur to search for one. I saw another Jew similarly equipped walking down the street and I asked him if he knew where I could find a minyan. He told me that he was on the way to the Queen of Sheba Hotel, and that I should come with him.
Now, usually the synagogues in hotels are a located underground in a dimly lit and poorly furnished room. So I was pleasantly surprised to see this spectacular synagogue on the second floor of the hotel:
Rumor has it that wealthy French Jews who frequent the hotel donated the money to make such a beautiful place for worship. Blessed be they that know how to use the wealth that God gave them.
So if you are in Eilat, along with the other wonderful things to do and see, don't miss the Queen of Sheba Hotel synagogue.