Sea food: large selection of excellent sea food. At particular times of the year sea food cannot be eaten due to "Red Tide". Read the local newspapers and ask if there is a break out of Red Tide.  
 

Kota Kinabalu "KK" Restaurants  Mixed Western and local cuisine Most of the large hotels have good local and international cuisine. 

Sutera Harbour and the Magellan Hotel next door: both hotels have several restaurants. The Endangered Species Cafe and Swim up bar serve international and local dishes and is the ideal place for a very hungry visitor as its portions may prove as too huge for many people.   

Shangri-la's Tanjung Aru Resort's Garden Terrace: Suparman bin Yahya, who has been voted Sabah's best chef creates its famous dishes there.  

Within 20 - 30 minutes from Kota Kinabalu  

Chinese Restaurants Port View: near Hyatt Neptune Food Markets  Sedco Open Market: known as a good value place to eat 

Pubs, bars, etc.: Several hotels have very nice pubs. Shannigans: part of the Hyatt hotel is very popular among the expatriate and business community. It has a life band and is open until 2:00 a.m. Pan Pacific Sutera Harbour: Its bar has also a life band and they have a ladies night with half price drinks for ladies.   Lintas Square: The Havanna Bar: also open until 2:00 a.m.