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| Divisions | Interior Division * Kudat Division * Sandakan Division * Tawau Division * West Coast Division | |
| Cities | Kota Kinabalu (capital) | |
| Towns | Beaufort * Beluran * Bingkor * Bongawan * Donggongon * Inanam * Kalabakan * Keningau * Kimanis * Kinabatangan * Kinarut * Kota Belud * Kota Marudu * Kuala Penyu * Kudat * Kunak * Kundasang * Lahad Datu * Membakut * Menggatal * Nabawan * Papar * Pensiangan * Pitas * Putatan * Ranau * Sandakan * Sapulut * Semporna * Sepanggar * Sindumin * Sipitang * Tambunan * Tamparuli * Tawau * Telipok * Telupid * Tenom * Tuaran * Weston | |
| Islands | Balambangan Island * Banggi Island * Berhala Island * Gaya Island * Jambongan Island * Kapalai Island * Lankayan Island * Layang Layang Island * Libaran Island * Ligitan Island * Mabul Island * Malawali Island * Mantanani Islands * Sebatik Island * Selingan Island * Sipadan Island * Tabawan Island * Tiga Island * Timbun Mata Island | |
| SDC cities and towns | Kota Kinabalu * Sandakan * Tawau | |
| SDC infrastructure | Kota Kinabalu International Airport * Sepanggar | |
| SDC tourism | Mount Kinabalu * Poring * Kinabalu National Park * Sipadan Island * Ligitan Island | |
| SDC Educational | University of Malaysia Sabah (UMS) | |
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