Gaya Island hosts several resorts such as Gayana Eco Resort, Bunga Raya Resort, and Gaya Island Resort by YTL. According to forum posts, accommodations at Gaya Island Resort are set within the rainforest canopy and include features like mangrove kayaking and jungle walks. This resort also offers two private beaches, one directly at the resort and another accessible via a short boat ride.

Travelers have noted that the Gaya Island Resort provides a more exclusive and refined experience, with its accommodations nestled within the treetops and a house reef for snorkeling directly from the jetty. The resort is described as having crystal clear, warm waters and is rich in wildlife, including monitor lizards and wild boar roaming freely around the property.

According to forum posts, the Shangri-La Hotel in Tanjung Aru is highly recommended for its proximity to the airport, luxurious amenities, and beautiful views of the islands, making it a favorite among travelers. It features a small man-made beach and is within walking distance to the 1st beach at Tanjung Aru.

For those considering a stay near Kinabalu National Park, Sutera Sanctuary Lodges are mentioned as an option. These lodges are noted for their location within the park, offering easy access to natural attractions, although they are described as more expensive compared to other accommodations.

In the heart of Kota Kinabalu, several hotels are highlighted for their central location, including the KK Marriott Hotel. This hotel is adjacent to Oceanus Waterfront Mall and close to other city attractions, providing convenience for urban explorations and waterfront experiences.

According to forum posts, several travelers have recommended visiting islands within the Tunku Abdul Rahman Park for snorkeling. Manukan Island and Sapi Island are popular choices, with beautiful reefs accessible via a short boat ride. Chartering a private boat is also an option for reaching more secluded snorkeling spots.

For scuba diving enthusiasts, some users have discussed diving options in Kota Kinabalu. It's suggested that diving rates range from RM280 to RM350 depending on the operator. The diving duration for most packages is typically one hour.

Travelers have called out the proboscis monkey and firefly river cruise as a budget-friendly water activity. This tour includes an evening meal and offers the chance to observe wildlife like proboscis monkeys up close, followed by viewing fireflies at night. The cruise is available from different rivers including Kiulu, Klias, and Garama, providing similar experiences across these locations.

According to forum posts, several car rental companies operate at Kota Kinabalu Airport (KKIA), including KK Leisure Rent A Car and Thrifty, which offer one-way rentals. Green Matrix is another option that provides services in both Kota Kinabalu and Kudat.

For many users, hiring a car upon arrival at the airport is convenient to avoid the need for additional transportation to a rental agency. Travelers have called out the availability of car rental booths right within the KKIA arrival hall, making it easy to pick up a rental car as soon as one arrives in Kota Kinabalu.