1) Destinations for type: Adventure / Sports
- Bukit Gemok , Tawau
- Crocker Range National Park , Keningau
- Danum Valley Conservation Area , Lahad Datu
- Gomantong Cave , Sandakan
- Kampung Kuala Abai , Kota Belud
- Kelambu Beach , Kudat
- Kinabatangan River , Sandakan
- Kiulu White Water Rafting , Tuaran
- KK Adventure Park , Kinarut / Papar
- Maliau Basin (Sabah's Lost World) , Tawau
- Mantanani Island , Kota Belud
- Miki Survival Camp , Kota Belud
- Mount Trus Madi , Tambunan
- Mountain Torq Via Ferrata , Kundasang
- Outdoor Development Centre (ODEC) , Kota Kinabalu (Capital City)
- Padas River White Water Rafting , Tenom
- Sabah Tea Garden , Ranau
- Sipadan Island , Semporna
- Tabin Wildlife Reserve , Lahad Datu
- Usukan Cove , Kota Belud
- Zip Borneo (Kiulu) , Tuaran
2) Destinations for type: City Excitement
- Aquarium & Marine Museum , Kota Kinabalu (Capital City)
- Atkinson Clock Tower , Kota Kinabalu (Capital City)
- City Mosque , Kota Kinabalu (Capital City)
- Gaya Street (Sunday Market) , Kota Kinabalu (Capital City)
- Handicraft Market , Kota Kinabalu (Capital City)
- Jesselton Point Waterfront , Kota Kinabalu (Capital City)
- Menara Tun Mustapha (Sabah Foundation Building) , Kota Kinabalu (Capital City)
- North Borneo Railway , Kota Kinabalu (Capital City)
- Puh Toh Tze Temple , Kota Kinabalu (Capital City)
- Sabah State Mosque , Kota Kinabalu (Capital City)
- Sabah State Museum & Heritage Village , Kota Kinabalu (Capital City)
- Sightseeing in Kota Kinabalu , Kota Kinabalu (Capital City)
- Tanjung Aru Beach , Kota Kinabalu (Capital City)
- The Waterfront , Kota Kinabalu (Capital City)
- Tun Mustapha Gallery , Kota Kinabalu (Capital City)
- Water World Theme Park , Kota Kinabalu (Capital City)
3) Destinations for type: Cultural
- 'Tagal' Sungai Moroli, Kampung Luanti - Fish Massage , Ranau
- Borneo Art Gallery , Kota Kinabalu (Capital City)
- Gombizau Honey Bee Farm , Kudat
- Kampung Bavanggazo (Rungus Longhouse) , Kudat
- Kampung Siasai , Kota Belud
- Kampung Sumangkap Gong Factory , Kudat
- KDCA Cultural Village , Kota Kinabalu (Capital City)
- Linangkit Cultural Village , Tuaran
- Maranjak Longhouse Homestay , Kudat
- Mari Mari Cultural Village , Kota Kinabalu (Capital City)
- Monsopiad Cultural Village , Kota Kinabalu (Capital City)
- Papar District , Kinarut / Papar
4) Destinations for type: Golf Course
- Borneo Golf and Country Club , Beaufort
- Dalit Bay Golf and Country Club , Tuaran
- Kudat Golf Club , Kudat
- Mount Kinabalu Golf Club , Kundasang
- Nexus Golf Resort Karambunai , Kota Kinabalu (Capital City)
- Sabah Golf & Country Club , Kota Kinabalu (Capital City)
- Sandakan Golf & Country Club , Sandakan
- Shan-Shui Golf & Country Club , Tawau
- Sutera Harbour Golf & Country Club , Kota Kinabalu (Capital City)
- 5) Destinations for type: Historical / Heritage
- Agnes Keith House , Sandakan
- Atkinson Clock Tower , Kota Kinabalu (Capital City)
- Double Six Monument , Kota Kinabalu (Capital City)
- Gombizau Honey Bee Farm , Kudat
- Kampung Siasai , Kota Belud
- Kundasang War Memorial , Kundasang
- Linangkit Cultural Village , Tuaran
- Mari Mari Cultural Village , Kota Kinabalu (Capital City)
- Mat Salleh Memorial , Tambunan
- Murut Cultural Centre , Tenom
- North Borneo Railway , Kota Kinabalu (Capital City)
- Petagas War Memorial , Kota Kinabalu (Capital City)
- Sabah State Museum & Heritage Village , Kota Kinabalu (Capital City)
- Sabah State Railway , Kota Kinabalu (Capital City)
- Sandakan Heritage Trail , Sandakan
- Sandakan Memorial Park , Sandakan
- St. Michael's and All Angels Church, Sandakan , Sandakan
- St. Michael's Church Penampang , Kota Kinabalu (Capital City)
- Starcevich Memorial , Beaufort
- Teck Guan Cocoa Museum , Tawau
- Tun Mustapha Gallery , Kota Kinabalu (Capital City)
- 6) Destinations for type: Island
- Bunga Raya Island Resort & Spa , Kota Kinabalu (Capital City)
- Kapalai Island , Semporna
- Kelambu Beach , Kudat
- Lankayan Island , Sandakan
- Layang-Layang Island , Kota Kinabalu (Capital City)
- Libaran Island , Sandakan
- Mabul Island , Semporna
- Mantanani Island , Kota Belud
- Mataking Island , Semporna
- Pom Pom Island , Semporna
- Pulau Tiga "Survivor Island" , Kuala Penyu
- Sipadan Island , Semporna
- Tun Sakaran Marine Park , Semporna
- Tunku Abdul Rahman Park , Kota Kinabalu (Capital City)
- Turtle Island Park , Sandakan
- Usukan Cove , Kota Belud
- Borneo Kellybays , Tuaran
- Jesselton Point Waterfront , Kota Kinabalu (Capital City)
- Kampung Kuala Abai , Kota Belud
- Kelambu Beach , Kudat
- Kinabalu Park , Kundasang
- Mantanani Island , Kota Belud
- Pom Pom Island , Semporna
- Poring Hot Spring (PHS) , Ranau
- Rumah Terbalik (Upside Down House) , Tuaran
- Sabah State Railway , Kota Kinabalu (Capital City)
- Sandakan Golf & Country Club , Sandakan
- Sandakan Memorial Park , Sandakan
- Signal Hill Observatory Platform , Kota Kinabalu (Capital City)
- Sipadan Island , Semporna
- Tambunan District , Tambunan
- Tanjung Aru Beach , Kota Kinabalu (Capital City)
- The Tip of Borneo - Tanjung Simpang Mengayau , Kudat
- Tuaran Crocodile Farm , Tuaran
- Tun Sakaran Marine Park , Semporna
- Usukan Cove , Kota Belud
- Water World Theme Park , Kota Kinabalu (Capital City)
- 8) Destinations for type: Nature
- 'Tagal' Sungai Moroli, Kampung Luanti - Fish Massage , Ranau
- Balung River Eco Resort , Tawau
- Batu Tulug , Sandakan
- Bukit Gemok , Tawau
- Crocker Range National Park , Keningau
- Danum Valley Conservation Area , Lahad Datu
- Garama Wetland , Beaufort
- Gomantong Cave , Sandakan
- Kawang Forest Centre , Kinarut / Papar
- Kinabalu Park , Kundasang
- Kinabatangan River , Sandakan
- Kipandi Butterfly Park , Kota Kinabalu (Capital City)
- Klias River , Beaufort
- Kota Kinabalu Wetlands , Kota Kinabalu (Capital City)
- Labuk Bay Proboscis Monkey Sanctuary , Sandakan
- Lok Kawi Wildlife Park , Kota Kinabalu (Capital City)
- Madai - Baturong Forest Reserve Nature Centre , Lahad Datu
- Maga Waterfall of Long Pasia , Sipitang
- Maliau Basin (Sabah's Lost World) , Tawau
- Mesilau , Kundasang
- Miki Survival Camp , Kota Belud
- Mount Trus Madi , Tambunan
- Padas River White Water Rafting , Tenom
- Poring Hot Spring (PHS) , Ranau
- Rafflesia Information Centre , Tambunan
- Rainforest Discovery Centre (RDC) , Sandakan
- Rumbia Information Centre , Kuala Penyu
- Sabah Tea Garden , Ranau
- Sepilok Orang Utan Sanctuary , Sandakan
- Sorinsim Waterfall , Kota Marudu
- Tabin Wildlife Reserve , Lahad Datu
- Tawau Hills Park , Tawau
- Weston Wetland , Beaufort
- 9) Destinations for type: Parks
- Kinabalu Park , Kundasang
- Kipandi Butterfly Park , Kota Kinabalu (Capital City)
- KK Adventure Park , Kinarut / Papar
- Kundasang War Memorial , Kundasang
- Lok Kawi Wildlife Park , Kota Kinabalu (Capital City)
- Rainforest Discovery Centre (RDC) , Sandakan
- Sabah Agriculture Park , Tenom
- Sandakan Memorial Park , Sandakan
- Tawau Hills Park , Tawau
- Water World Theme Park , Kota Kinabalu (Capital City)
- 10) Destinations for type: Tamu & Market
- Gaya Street (Sunday Market) , Kota Kinabalu (Capital City)
- Papar District , Kinarut / Papar
- Tambunan District , Tambunan
- Tamu Keningau , Keningau
- Tamu Kota Belud , Kota Belud
- Tamu Kota Marudu , Kota Marudu
- Tamu Kuala Penyu , Kuala Penyu
- Tamu Kudat , Kudat
- Tamu Penampang , Kota Kinabalu (Capital City)
- Tamu Tamparuli , Tuaran
- Tamu Tuaran , Tuaran
- Tawau Tanjung Market , Tawau
- 11) Destinations for type: Wellness & SPA Centre
- 'Tagal' Sungai Moroli, Kampung Luanti - Fish Massage , Ranau
- Borneo Spa, Nexus Resort & Spa Karambunai , Tuaran
- CHI, The Spa at Shangri-La's Tanjung Aru Resort & Spa , Kota Kinabalu (Capital City)
- Hakod Oasis Spa , Kota Kinabalu (Capital City)
- Jari Jari (Day Spa) for Body & Mind Relaxation , Kota Kinabalu (Capital City)
- Ka'andaman Spa Mabul , Semporna
- Ka'andaman Traditional Healing Garden , Kota Kinabalu (Capital City)
- Mandara Spa, Magellan Sutera , Kota Kinabalu (Capital City)
- Rafflesia Spa - The Balinese Spirit , Kota Kinabalu (Capital City)
- South Sea Sanctuary Day Spa , Kota Kinabalu (Capital City)
- The Spa at Dalit Bay , Tuaran
- 12) Destinations for type: Wildlife
- Danum Valley Conservation Area , Lahad Datu
- Garama Wetland , Beaufort
- Gomantong Cave , Sandakan
- Kinabatangan River , Sandakan
- Klias River , Beaufort
- Labuk Bay Proboscis Monkey Sanctuary , Sandakan
- Lok Kawi Wildlife Park , Kota Kinabalu (Capital City)
- Maliau Basin (Sabah's Lost World) , Tawau
- Miki Survival Camp , Kota Belud
- Sandakan Crocodile Farm , Sandakan
- Sepilok Orang Utan Sanctuary , Sandakan
- Tabin Wildlife Reserve , Lahad Datu
- Tawau Hills Park , Tawau
- Tuaran Crocodile Farm , Tuaran
- Weston Wetland , Beaufort
7) Destinations for type: Leisure / Relax