Tawau Airport (Malay: Lapangan Terbang Tawau) (IATA: TWU, ICAO: WBKW) is an airport located 15 nautical miles (28 km; 17 mi) north east of Tawau, Sabah, Malaysia. It is one of two airports in Sabah with immigration counters for international flights, the other being Kota Kinabalu International Airport. Tawau Airport serves the districts of Tawau, Kunak and Semporna and is the nearest airport to the diving islands of Sipadan, Mabul and Kapalai, all of which are located in the latter district.