Tawau

Sabah's third city, Tawau, may not be the most picturesque of places, despite its position beside the Celebes Sea and proximity to the Semporna Archipelago, but its dining scene features Sabah's best seafood and if you're flying to and from Tawau to dive Sipadan, it's a more pleasant place to overnight than Semporna. Poor Tawau was bombed by the British in 1944 to force out the invading Japanese army, which is why it's not an architect's delight today, but on the upside, it's the gateway to the awesome Tawau Hills Park, the launch pad for spotting pygmy elephants on a private plantation and is the starting point for one of the most scenic long-distance drives in Sabah.