Tourism, particularly eco-tourism, is a major contributor to the economy of Sabah. The most popular tourist destinations include:
Mount Kinabalu

Mount Kinabalu National Park - the second highest mountain in Southeast Asia with an altitude of 4,101 metres (13,455 ft). It is only lower than Puncak Jaya in Irian Jaya on the island of New Guinea, Indonesia at 4,884 metres.
Sandakan - gateway to the Sepilok Orang Utan Sanctuary and Kinabatangan River
Pulau Sipadan

Pulau Sipadan - a popular island for scuba diving
The Orangutan can be found in Sepilok

Sepilok Orang Utan Sanctuary
Pulau Tiga National Park
Pulau Tiga
Maliau Basin Conservation Area - The area is said to be one of the oldest rainforest jungle in the world. Also known as Sabah's Lost World
Crocker Range National Park
Kinabatangan River - Many wildlife including the rare proboscis monkey can be found in the Lower Kinabatangan near Sukau. It is also the second longest river in Malaysia after Rejang River in Sarawak.
Kampung Bavanggazo (Rungus Longhouse) - Experience the communal lifestyle of the Rungus people, near Kudat
Tabin Wildlife Reserve - The Borneo Pygmy Elephant and the Sumatran Rhinoceros can be found here.
Poring Hot Springs
North Borneo Railway
Tanjung Aru Beach - outside of Kota Kinabalu
Danum Valley Conservation Area - wilderness rainforest
Turtle Islands Park - conservation efforts for endangered sea turtles
Gomantong Caves - populated with millions of swifts and bats
Tanjung Simpang Mengayau - Also known as The Tip of Borneo. It is the northernmost point of the island of Borneo
Tunku Abdul Rahman Park - A National Park consisting of five islands off the coast of Kota Kinabalu