Kota Kinabalu has, by far, the lion's share of Sabah's accommodation – something to suit all budgets. In the nature reserves, with few exceptions, your accommodation will be basic. Off-the-beaten-track destinations such as Tip of Borneo and Batu Punggul give you the opportunity to stay in traditional longhouses. There are fantastic diving lodges on Pulau Mabul, and jungle lodges along the Kinabatanan. Elsewhere you're largely limited to uninspiring midrange options.