Stayed at MB hotel at Tawau as a transit point for dive trip at Mabul/Sipadan. Opted for the premier room which was located at the top floor. It was comfortable, spacious, clean, though the pillows has a musty smell. It was well-located in the midst of Tawau town with coffee shops, KFC and convenient stores located nearby. Breakfast was adequately provided for in the in-house coffee lounge at the ground floor.