port, northeastern Sabah state, East Malaysia. It lies on the northeastern shore of Cowie Harbour, which is an inlet of the Celebes Sea. Once notorious for smuggling with the Philippines and neighbouring Kalimantan (Indonesian Borneo), the city is now the administrative and service centre for a developing agricultural district (coconuts, rubber, cocoa, oil palm, and abaca). The port exports timber, copra, and hemp. Tawau has an airport and a small road network. Pop. (2001 est.) 164,000.