Tawau, formerly known as Tawao, is the capital of the Tawau District in Sabah, Malaysia. It is the third-largest city in Sabah, after Kota Kinabalu and Sandakan. It is located on the Semporna Peninsula in the southeast coast of the state in the administrative centre of Tawau Division, which is bordered by the Sulu Sea to the east, the Celebes Sea to the south at Cowie Bay and shares a border with North Kalimantan, Indonesia. The town had an estimated population as of 2010, of 113,809, while the whole municipality area had a population of 397,673. The municipal area had a population of 372,615 at the 2020 Census.

The Tawau District is an administrative district in the Malaysian state of Sabah, part of the Tawau Division which also includes the districts of Kunak, Lahad Datu, Semporna and Tawau. The capital of the district is in Tawau Town. The district also includes the northern half of Sebatik Island, which is shared with Indonesia's North Kalimantan province.