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| Borneo Nature Tours Sdn. Bhd. |
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| BORNEO NATURE TOURS is an inbound tour operator specializing in nature and adventure tour programmes in Sabah. The company, incorporated in 1996, is a subsidiary of the Sabah Foundation Group of Companies.
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| Reef Dive Resort & Tours |
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| The Reef Dive Resort - Mataking island just started operation from April 2003, Our resort is popular for honeymooner romantic couple, and family who loves beach, not only for divers. In future we are going to introduces sea sports included fishing tour, island hopping tour. |
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