Tawau

Located at the south-east coast of Sabah which faces the Celebes Sea to the east, Tawau is the third biggest city of Sabah, after Kota Kinabalu in the west and Sandakan in the east. Because of its three major products; tobacco, palm oil, and cocoa, this city plays an important role within Malaysia. The city was named the cocoa capital of Asia in the 1980s. As the city located along the Celebes Sea, it is also known for its delicious seafood restaurants.