Kota Kinabalu. The capital of Sabah offers a wealth of activities and shopping opportunities as well as its lovely beaches. Go diving in one of Kota Kinabalu’s spectacular locations to explore the many coral reefs and wrecks, discover Borneo’s sea life at the aquarium, or visit the handicraft market. Try the diverse local cuisine offered at restaurants and coffee shops. Kota Kinabalu is the gateway city for Malaysian Borneo, where most tours to Sandakan begin and from where you can access Kinabalu National Park. It’s a rapidly growing city which also has an interesting colonial history.