Tawau is the capital of the Tawau District in Sabah, Malaysia. It serves as the administrative centre of the Tawau Division and is recognized as the third-largest city in the state, following Kota Kinabalu and Sandakan.
The city is situated on the Semporna Peninsula along the southeast coast of Sabah. Its geographical boundaries are defined by the Sulu Sea to the east and the Celebes Sea to the south at Cowie Bay. Tawau also shares a land border with North Kalimantan, Indonesia.
Demographic data indicates that the town had an estimated population of 113,809 in 2010. According to the 2020 Census, the broader municipal area recorded a population of 372,615.