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Tawau formerly known as Tawao, is a town and administrative centre of Tawau Division, Sabah, Malaysia. It is the third-largest town in Sabah, after Kota Kinabalu and Sandakan. It is bordered by the Sulu Sea to the east, the Celebes Sea to the south at Cowie Bay and shares a border with North Kalimantan. The town had an estimated population of 113,809, while the whole municipality area had a population of 397,673.
There are 20+ hotels available in Tawau. Prices start at $18 USD per night.