Borneo was formed through Mesozoic accretion of microcontinental fragments, ophiolite terranes and island arc crust onto a Paleozoic continental core. At the beginning of the Cenozoic Borneo formed a promontory of Sundaland which partly separated from Asian mainland by the proto-South China Sea. The oceanic part of the proto-South China Sea was subducted during the Paleogene period and a large accretionary complex formed along the northwestern of the island of Borneo. In the early Miocene uplift of the accretionary complex occurred as a result of underthrusting of thinned continental crust in northwest. The uplift may have also resulted from shortening due to the counter-clockwise rotation of Borneo between 20 and 10 mega-annum (Ma) as a consequence of Australia-Southeast Asia collision. Large volumes of sediment were shed into basins, which scattered offshore to the west, north and east of Borneo as well into·a Neogene basin which is currently exposed in large areas of eastern and southern Sabah. In southeast Sabah, the Miocene to recent island arc terranes of the Sulu Archipelago extend onshore into Borneo with the older volcanic arc was the result of southeast dipping subduction while the younger volcanics are likely resulted from northwest dipping subduction the Celebes Sea.