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 .