Located on the island's east coast, on the border with the Indonesian part of North Kalimantan, Tawau is the third-largest city in the state of Sabah, with almost 400,000 inhabitants. The population includes a large number of Bajau, Suluk, Ida'an, Tidong, Cocos, Murut and Lun Bawang communities. The town is the gateway to the beautiful Tawau Hills Park, which was created to protect the water resources of the Tawau and Semporna regions. Although located on the coastline, ancient Tawau is not a seaside resort, as this is where the rivers flow into the Celebes Sea, and the water is often murky.

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