In Sarawak, the best beaches are northwest of Kuching, at Damai, Santubong, or Bako National Park; in Sabah, either at Kota Kinabalu's offshore islands of the Tunku Abdul Rahman National Park or up at Kudah on the northernmost tip of Borneo; over on Sabah's east coast try the islands in and around Sandakan Bay.
The best beaches are northwest of Kuching.
The best beaches are southeast of Kuching where they are very private.