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 because they have the softest sand and clearest water.