Labuan is actually a group of six islands off the coast of Sabah, Malaysia. Labuan’s capital is Victoria, an offshore financial centre of Sabah. Labuan is often referred to as the pearl of Borneo.
Tourism
Some places to see in Labuan are the Labuan War Cemetery which contains almost 4000 graves of Malaysian, British, Australian and Indian troops. Another place to see is the Labuan Maritime Museum.