Malaysian Borneo is located on the northern part of Borneo, and consists of three areas: the states of Sabah and Sarawak, and the island of Labuan.

Borneo is the third largest island in the world and is located at the center of Maritime Southeast Asia. Administratively, the island is divided between Indonesia, Malaysia and Brunei. The island is one of the most biodiverse places in the world, and the remaining Borneo rainforest is the only natural habitat for the endangered Bornean Orangutan, and is also an important refuge for many other endemic forest species, as the Asian Elephant, the Sumatra Rhinoceros and the Bornean Clouded Leopard.

Sabah is known for its sandy white beaches, clear water, beautiful corals and mountain peaks. Tanjung Aru Beach is one of Sabah's most popular and frequented beaches. It is located only 6 km (4 mi) from Kota Kinabula, the capital of of Sabah and largest city in Malaysian Borneo, and it has a number of high standard resorts, many of them with a portion of the beach fronted by the hotels and clubs, there are other portions which are open to the public. Probably the best beach in Sabah can be found at the Kudat Peninsula. Bak Bak is the most accessible of these beaches and has shallow crystal clear water. Other beaches worth visiting are Bangau and Kelambu although they are less accessible. The Tunku Abdul Rahman Marine Park is a group of 5 islands within a 30 minute speedboat ride from Kota Kinabalu. All the islands have white beaches surrounded by clear waters with healthy coral reefs and are ideal for swimming, snorkeling and scuba diving. At Sukau in the east of Sabah there are hornbills, egrets, elephants and sea eagles, as well as wild Orangutans and the Proboscis Monkeys which are found only in the coastal mangroves of Borneo. A river cruise gives you a chance to watch these animals and many others.

Sarawak is a preferred tourist destination for those seeking culture, nature and adventure tourism. The state is riddled by rivers and gives the opportunity to travel up river by boat to watch the changing panorama of longhouses, forests, towns and farms and to catch the essence of traveling in the Borneo of old. It is possible to participate in a visit to a Longhouse, where the population of a whole village live together, and enjoy a meal or a drink of rice wine with the local people.

Labuan Island, formerly known as Victoria, is an international offshore financial center and free trade zone. It is located 8 km off the coast of Borneo adjacent to the state of Sabah. The main attractions of Labuan are wreck diving, sport fishing and duty-free shopping. There are four fascinating wrecks in the seas surrounding Labuan, making it a highly rated diving destination in the region. At Labuan there is accommodation to suit all types of budgets. Enjoy fresh seafood as well as local, Chinese and Western cuisine in dinning outlets around the island.