The Kinabatangan District is an administrative district in the Malaysian state of Sabah, part of the Sandakan Division which includes the districts of Beluran, Kinabatangan, Sandakan, Telupid and Tongod. The capital of the district is in Kinabatangan Town.

The Borneo elephant, also called the Bornean elephant or the Borneo pygmy elephant, is a subspecies of Asian elephant (Elephas maximus) that inhabits northeastern Borneo, in Indonesia and Malaysia. Its origin remains the subject of debate. A definitive subspecific classification as Elephas maximus borneensis awaits a detailed range-wide morphometric and genetic study. Since 1986, the Asian elephant has been listed as Endangered on the IUCN Red List as the population has declined by at least 50% over the last three generations, estimated to be 60–75 years. It is pre-eminently threatened by loss, degradation and fragmentation of habitat.