Kota Kinabalu is the capital of the state of Sabah on Borneo. With an estimated population of 532,129 in the city and 700,000 in the urban area, it is the largest urban centre in Sabah and the sixth largest in Malaysia. It is located close to Mount Kinabalu, the highest mountain in South-East Asia.

Sandakan is a starting point for ecotourism destinations such as the Sepilok Orang Utan Sanctuary, Labuk Bay Proboscis Monkey Sanctuary,Turtle Islands Park, Kinabatangan River and Gomantong Caves.