Tawau is the third largest town in Sabah and was formerly known as “Tawao”. Tawau is located on the East coast of the Malaysian state of Sabah and shares a border with North Kalimantan. The population in Tawau make up a great number of the Bajau, Suluk, Ida’an, Tidong, Cocos,Murut and Lun Bawang community. Visitors can travel to Tawau by using air transport that is provided by commercial airlines or by bus.