Let KAYAK do the searching
Based on KAYAK hotel searches, the most popular destination is Kota Kinabalu (91% of total searches to Sabah). The next most popular destinations are Sandakan (5%) and Semporna (3%). Searches for hotels in Tenom (1%) are also popular.
KAYAK users have found double rooms in Sabah for as cheap as $13 (Kota Kinabalu) in the last 3 days. The average price is $138.