Kudat is a town in Sabah, East Malaysia, on the Northern Tip of Borneo, the Tanjung Simpang Mengayau on Borneo island. It serves as the administrative center for the Kudat Division, which includes the towns of Kudat, Pitas, Kota Marudu, and some offshore islands, Balak, Balambangan, Banggi, Bankawan, Guhuan Utara, Kalampunian and Malawali. It is located on the northern part of Sabah, some 190 kilometres (120 mi) north of Kota Kinabalu, the state capital. On the west, it faces the South China Sea, and on the east the Sulu Sea. The total population of Kudat in 2010 was 83,140.
Kudat is not a well known location for foreign visitors, however, there is a notable modern beach resort near the town, Kudat Golf and Marina Resort, which offer good foods and accommodation. The resort and the adjoining golf course was built on reclaimed land done in the 1970s by the then Chief Minister of Sabah Tun Datu Mustapha. The late Tun Mustapha was from Limau-limauan, a village across the bay from Kudat town. The golf club is the oldest golf club in Borneo, Kudat Golf Club
, founded in 1906, currently an 18 holes par 72 championship course. Other attractions include tours to nearby Rungus longhouses, where traditional brass gongs are made, and where honey is produced and to Tanjung Simpang Mengayau, the northernmost point on the island of Borneo.