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Tawau is a bustling town, facing the Celebes Sea to the east and the interior mountain ranges to the west.
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The capital of Sabah, Kota Kinabalu is the starting point for dive trips to the Tunku Abdul Rahman Marine Park.Coral beds and marine flora is abundant here and various dive spots can be found along all the designated dive sites in the Park.
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Sarawak is the largest and, certainly in terms of visitors per square kilometer, least touristed state of Malaysia.
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The nearby island of Sipadan offers some of the world's best scuba diving opportunities with large pelagics including sharks, rays and sea turtles. Many visitors to Semporna join a scuba diving trip to Sipadan. The boat ride from Semporna to Sipadan takes about an hour.
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Sandakan was the former capital of British North Borneo until 1946. The town prospered in the early days due to its port with visiting traders from about the world, and , is today a major commercial centre,but remains a small Chinese-dominated town.
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