Aside from its cocoa attraction, the town is also famous for its seafood, exporting to Hong Kong, Japan, Singapore and West Malaysia. The new Central Market at Jalan Dunlop near the harbor is renowned for fresh prawns, crabs and fishes. An interesting street market is held every Sunday morning at the corner of Jalan Apas and Jalan Kuhara. The open-air night stalls opposite the Sabindo Shopping Complex in Jalan Chan Fook is also another favorite destination.

As a southern town and main port of entry for Indonesian trades and migrant-workers, Tawau also enjoy a thriving barter trade-economy and import of products from across the bonder. The must try golf course, Shan Shui Golf and Country Club located 15 KM from the town offers a 18–hole championship golf course designed by Nelson and Haworth. It is acclaimed to be their first creation in Asia. USA golf Magazine has ranked hole 15 the Greek, one of the best 500 holes and top 250 par 45 in the world.