Sabah has an area of about 73,600 square kilometre. It is divided into five divisions, namely Interior, Kudat, Sandakan, Tawau, and West Coast. These five Divisions are further subdividded into 23 districts for easy administration.

The Interior Division:

Located at the South Westren part of Sabah, the Interior Division is bordering to Kalimantan, Indonesian, and next to Sarawak, another state in East Malaysia. Major towns in the Interior are Beaufort, Keningau, Tambunan, and Tenom, and theses towns are well connected with roads. Major economy contribution of this region is plantation, from small scale farmers to the large scale palm oil plantation.

Kudat Division:

Kudat Division is located on the northern part of Sabah, with the South China Sea on the west side, and the Sulu Sea on the north-eastern side. Kudat is also the less populated area in Sabah. The major towns are Kudat, and Kota Marudu. From Kota Kinabalu to Kudat will take 3 hours. The main economy contribution are farming, fishing, plantation, and some batter trades with the islands of southern Philippines.

Sandakan Division:

Located on the east coast of Sabah, Sandakan Division with an area of 28,200 square kilometre is the largest division. Major towns in this division include Beluran, Kinabatangan, and Sandakan City. Airport and road are the main connection from other parts of Malaysia. The major economy contribution for Sandakan Division are the oil palm plantation, timber, and the tourism industry. Popular wildlife like Orang Utan, Proboscis Monkey and Turtle is the top crowd drawer.

Tawau Division:

Tawau Division lies on the south-eastern part of Sabah, and is very near to the Pilippines Islands on the east, and bordering Kalimantan, Indonesia in the South. Lahad Datu, Semporna, and Tawau are the main towns in this division. Tawau Airport is the major connection point from the pacific region, and good roads are connected with other part of Sabah. Cocoa and Palm Oil Plantation, fishing industry, and tourism industry are the main economy contributor. The Danum Valley famous for its forests and wildlife conservation, and scuba diving at Sipadan Island are the most popular tourist choices.

West Coast Division:

Located on the western coast of Sabah and wash by the South China Sea, the West Coast Division encompass two of Sabah famous National Parks, namely Kinabalu National Park and Tunku Adbul Rahman Park. It is also the most densely populated division of Sabah, about 30% of the Sabah population live in major towns like, Kota Belud, Kota Kinabalu, Papar, Ranau, and Tuaran. Kota Kinabalu is also the capitol city of Sabah.

Kota Kinabalu International Airport is the major gateway to the other parts of Malaysia, and Asia Pacific Region. KK Sea Port is also visited by luxury cruise ship regularly, and Good road system connects to every parts of Sabah. Major economy activities include administration, medium to small scale industries and tourism industry.

Labuan Division:

In 1984 Labuan, was made a federal territory, and ceased from the administration of Sabah. Labuan continues to enjoy closed relation with Sabah because of its geographical position and its people, many of them have closed family tie with the mainland Sabahan.