Main departure point to 83 attractive islands such as Sipadan Island, Mabul Island, Mataking Island, Tun Sakaran Marine Park etc. Majority of tourists visited Semporna are scuba divers or tourist that enjoys beaches and water activities. e.g. snorkeling.
Sabah Urban Development Corporation (SUDC), was incorporated in 1972 and is a wholly owned subsidiary and property development arm of Sabah Economic Development Corporation (SEDCO). SEDCO which was established in 1971 under the State Ministry of Industrial Development is one of the state government agencies responsible for promoting and coordinating the economic development of the state. Presently, the activities of SEDCO cover manufacturing, mining, property development, hotel, and retail businesses.