In Sarawak, the best beaches are northwest of Kuching, at Damai, Santubong, or Bako National Park; in Sabah, either at Kota Kinabalu's offshore islands of the Tunku Abdul Rahman National Park or up at Kudah on the northernmost tip of Borneo; over on Sabah's east coast try the islands in and around Sandakan Bay.
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The best beaches are northwest of Kuching.
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The best beaches are southeast of Kuching where they are very private.