Tawau is the third biggest city of Sabah, after Kota Kinabalu in the west and Sandakan in the east. The city plays an important role within Malaysia because of its three major products; tobacco, cocoa and palm oil. As the city is located along the Celebes Sea, it is also known for its great seafood restaurants (especially popular are the huge tiger prawns). Tawau is one of the biggest producers of cocoa in the world. Next to that much of the timber from the mainland of Borneo is shipped out of Sabah via Tawau’s port.