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.
The best beaches are northwest of Kuching.
Figure 19 shows GAO's human capital profile as of fiscal years 1989 and 2000.