Tawau is located in the southeast corner of the state of Sabah in Malaysia, and is the third largest city in the state, from where it is possible to cross to Indonesia. After Côte d'Ivoire and Ghana, Tawau is the third largest cocoa producing area in the world, and the largest area of cocoa production in Malaysia. Attractions to enjoy here include Tawau Hills National Park and the Shan-Shui Golf & Country Club.
The Sipadan Island is a famous dive spot in Sabah. It is formed by a deep-sea island. The under-water part of the island is shaped like a chimney reaching the sky from the seabed. There are over 3,000 varieties of fishes, and hundreds of types of corals in this area. It is also noted for a number of green turtles and hawksbill turtles living here. Divers should not miss the sea caves here filled with colorful coral and special fishes. In the turtle caves in the northern Sipadan Island, you can find a stock of silver hypostomus punctatus, the soldier fish and the glowfish.