I have taken the list of places from the Official tourism website for Kota Kinabalu i.e www.sabahtourism.com. I have modified the list by categorizing them into three broad headings

• Aquarium & Marine Museum
• Atkinson Clock Tower 
• City Mosque/ Likas Mosque
  
• Gaya Street (Sunday Market)
• Handicraft Market
• Jesselton Point Waterfront
• Signal Hill Observatory Platform
• The Waterfront 
• KK Esplanade 
  
• Tun Mustapha Menara (Sabah Foundation Building) 
• Sabah State Mosque 
• 1Borneo Rainforest

• Double Six Monument
• Kipandi Butterfly Park
• Kota Kinabalu Wetland Centre
• Layang-Layang Island
• Lok Kawi Wildlife Park
• Mandara Spa, Magellan Sutera
• Mari Mari Cultural Village
• Monsopiad Cultural Village
• Nexus Golf Resort Karambunai
• North Borneo Railway
• Orchid de Villa
• Petagas War Memorial
• Sabah Golf & Country Club
• Sabah State Museum & Heritage Village
• Sabah State Railway
• Sutera Harbour Golf & Country Club
• Tamu Penampang
• Tanjung Aru Beach
• The Coffee Experience Tour at Cap Kuda Coffee Factory
• Tunku Abdul Rahman Park
• Water World Theme Park
• St. Michael Church Penampang 
• Puh Toh Tze Temple

• Borneo Art Gallery 
• Cres Moment
• Tun Mustapha Gallery 
• Chi, the Spa at Shangri-La's Tanjung Aru Resort & Spa
• Jari Jari (Day Spa) for Body & Mind Relaxation
• Ka'andaman Traditional Healing Garden