Kudat is a town 190km north of KK City, nestled at the edge of Sabah on a peninsular that faces the open sea and Philippine Islands. Famed for its incredibly crystal clear waters that are usually found only around offshore islands, the region features many beautiful beaches including Tip of Borneo (Simpang Mengayau), the northernmost crest of Borneo. At town, visitors will find a fairly modern environment intermarried with ramshackle shophouses and quaint temples. Also within the vicinity is Sabah's first 18-hole golf course, a marina resort and domestic airport. Out of town, visit tourist attractions such as Gombizau Honey Bee Farm, Sumangkap Gong Factory and Rungus Longhouse.