TawauTawau (ˈta wau, Jawi: , ), formerly known as Tawao, is the capital of the Tawau District in Sabah, Malaysia. It is the third-largest city in Sabah, after Kota Kinabalu and Sandakan. It is located on the Semporna Peninsula in the southeast coast of the state in the administrative centre of Tawau Division, which is bordered by the Sulu Sea to the east, the Celebes Sea to the south at Cowie Bay and shares a border with North Kalimantan, Indonesia.
BorneoBorneo (ˈbɔːrnioʊ; Kalimantan) is the third-largest island in the world, with an area of . At the geographic centre of Maritime Southeast Asia, it is one of the Greater Sunda Islands, located north of Java, west of Sulawesi, and east of Sumatra. The island is politically divided among three countries: Malaysia and Brunei in the north, and Indonesia to the south. Approximately 73% of the island is Indonesian territory. In the north, the East Malaysian states of Sabah and Sarawak make up about 26% of the island.
SabahSabah (saˈbah) is a state of Malaysia located on the northern portion of Borneo, in the region of East Malaysia. Sabah has land borders with the Malaysian state of Sarawak to the southwest and Indonesia's North Kalimantan province to the south. The Federal Territory of Labuan is an island just off Sabah's west coast. Sabah shares maritime borders with Vietnam to the west and the Philippines to the north and east. Kota Kinabalu is the state capital and the economic centre of the state, and the seat of the Sabah State government.
SarawakSarawak (səˈrɑːwɒk , saˈrawaʔ) is a state of Malaysia. The largest among the 13 states, with an area almost equal to that of Malaya, Sarawak is located in northwest Borneo Island, and is bordered by the Malaysian state of Sabah to the northeast, Kalimantan (the Indonesian portion of Borneo) to the south, and Brunei in the north. The capital city, Kuching, is the largest city in Sarawak, the economic centre of the state, and the seat of the Sarawak state government. Other cities and towns in Sarawak include Miri, Sibu, and Bintulu.