This southeastern Sabah city is a popular gateway to diving locations at Sipadan and Kapalai, but Tawau stirs your soul most through your tummy. Famed for cocoa and seafood, Cowie Bay's array of seafood offers gastronomic enjoyment at Tawau Tanjung Market. Outside the city, Maliau Basin touts itself as a 'Lost World', but nearby, Tawau Hills Park is just as scenic. Like its street murals, surprises await just around the corner.