Sabah is the second largest state in Malaysia. It was located on the island of Borneo, the third largest island in the world. It covers an area of 72,500 square kilometers with a coastline of 14,400 kilometers of the South China Sea on the west coast, Sulu Sea in the northeast and the Celebes Sea to the south.
1. Islands and Beaches
Sipdan Island – Sipadan Island as a unique place in Sabah because Sipadan Island is the only oceanic island located on the coral reef platform peak terraced sand on the ocean floor slopes to a depth of up to 600 meters. Its coral formations attract green and hawksbill turtles, barracuda, big-eye trevally, manta rays, hammerhead sharks, whale sharks and countless colourful smaller fish.

Mataking Island is another favourite dive resort island in the Celebes Sea. With its sparkling white sand, mesmerizing blue waters and top-class resort.
Diving Activities: Explore the Eel Garden, Coral Garden, Nudibranch Garden, Turtle Playground, Lobsters Lair and Hump Head Point.
Non-diving activities:Luxurious pampering experience at Jamu Spa, batik painting, kayaking, canoeing and jungle-trekking to name a few.

The Turtle Islands Park, 40km north of Sandakan, comprises three small islands, Selingan, Gulisan and Bakungan Kecil. Limited numbers of visitors can overnight on Selingan to observe green or hawksbill turtles come ashore to lay their eggs.

3. Mountains
/MtKinabalu_PhNoraCarol_Getty1-56a16b4e5f9b58b7d0bf2eff.jpg)
Malaysia’s three highest mountains are all found in Sabah. Gunung Kinabalu would probably be at the top of most people’s top Sabah attractions because it is easily the tallest peak in Malaysia (4,101m) and one of Asia’s most popular climbing destinations. Most climbers take two days, breaking the journey overnight at Laban Rata. It is hard work but a worthwhile experience.

The second highest is Gunung Trus Madi at 2642m. Experts rate it as a fairly easy climb and from the top, weather conditions permitting, climbers can enjoy a fine view of Gunung Kinabalu.

The third highest peak is Gunung Tambuyukon (2,579m). Although it is a lower altitude, it is the hardest of the three climbs and the view from the top is not that spectacular and for those reasons it is less frequently climbed.
4. National Parks, Wildlife and Nature

Kinabalu National Park, 88 km (2-3 hours drive) from Kota Kinabalu, covers an area of 754 sq. km. If you do not feel up to climbing Mt. Kinabalu there are plenty of other nature trails in the park which contains thousands of species of plants, orchids, butterflies and birds. The park is very well managed and is a UNESCO World heritage site.

Tabin Wildlife Reserve is the largest wildlife reserve in Malaysia with an area which can be found endangered species such as the Asian elephant, Sumatran rhinoceros and the Tempadau (a wild cow).

Everybody loves orangutans and one of the best places to see them is the Sepilok Orang Utan Sanctuary, close to Sandakan. Here you can learn how you can help orangutans and watch them from the viewing platforms at feeding time.
5. Local Culture
Mari Mari Cultural Village. This village showcases the traditional homes, customs and culture of some of Sabah’s ethnic communities including the Bajau, Lundayeh, Murut, Rungus and Dusun.
Monsopiad Cultural Village. Monsopiad was a legendary Kadazan warrior and head-hunter and this village helps his descendants to keep alive their culture and traditions.

Mengkabong Water Village. This is a kampung air, a village built on stilts above the water inhabited by the Bajau community.