Sabah is a large Malaysian state in northern Borneo, known for Kota Kinabalu, Sandakan, Tawau, Lahad Datu, tourism, agriculture, ports, oil and gas, and diverse indigenous cultures. Its economy combines public services, tourism, palm oil, fisheries, logistics, education and regional trade. Sabah has varied markets: Kota Kinabalu is urban and tourism-led, while eastern towns have strong plantation, port and industrial roles. Business opportunities include tourism, hotels, F&B, retail, agriculture, logistics, education, healthcare and local services. The state has strong destination appeal through beaches, islands, mountains, wildlife and cultural diversity.