Kudat is a district located in the northern part of Sabah, Borneo. It is known for its beautiful beaches, lush rainforests, and rich cultural heritage. The district is home to the Rungus people, an indigenous group known for their traditional longhouse dwellings and intricate handicrafts. Kudat is a popular destination for tourists looking to experience the natural beauty of Borneo. The district is home to several stunning beaches, including the popular Tip of Borneo, where the South China Sea meets the Sulu Sea. Visitors can enjoy swimming, snorkeling, and sunbathing on the pristine white sand beaches.