Tawau (, Jawi: , ) formerly known as Tawao, is the third-largest town in Sabah, after Kota Kinabalu City and Sandakan, and lies on the south-eastern coast of Borneo in Malaysia. It is the administrative centre of Tawau Division which is bordered by the Sulu Sea to the east, the Celebes Sea to the south at Cowie Bay and shares a border with North Kalimantan. The town had an estimated population as of 2010 of 113,809, while the whole municipality area had a population of 397,673.