| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Labak | city | State of Sabah | Malaysia | 5.8166667 | 116.0666667 | 797 | 15189 |
| Labang | city | State of Sabah | Malaysia | 4.55 | 116.35 | 567 | 635 |
| Labang | city | State of Sabah | Malaysia | 4.7 | 116.6 | 574 | 635 |
| Labat | city | State of Sabah | Malaysia | 5.4333333 | 115.6166667 | 68 | 5471 |
| Labat | city | State of Sabah | Malaysia | 5.4333333 | 115.6333333 | 68 | 5389 |
| Labau | city | State of Sabah | Malaysia | 5.7666667 | 116.45 | 3615 | 2520 |
| Labau | city | State of Sabah | Malaysia | 6.1 | 116.45 | 3133 | 9498 |
| Labiron | city | State of Sabah | Malaysia | 4.6833333 | 115.75 | 1145 | 1621 |
| Labuan Haji | city | State of Sabah | Malaysia | 4.4833333 | 118.6333333 | 206 | 6097 |
| Ladap | city | State of Sabah | Malaysia | 6.8166667 | 117.1166667 | 331 | 3456 |
| Lagadan Mehiggad | city | State of Sabah | Malaysia | 6.05 | 116.3666667 | 2181 | 10925 |
| Lagud | city | State of Sabah | Malaysia | 5.2 | 115.95 | 1299 | 2805 |
| Lakai Lakai | city | State of Sabah | Malaysia | 4.6833333 | 118.45 | 439 | 5552 |
| Lakang | city | State of Sabah | Malaysia | 4.4666667 | 116.4 | 682 | 635 |
| Lalampis | city | State of Sabah | Malaysia | 5.4333333 | 116.75 | 1653 | 635 |
| Lamag | city | State of Sabah | Malaysia | 5.4833333 | 117.8166667 | 308 | 635 |
| Lamaiding | city | State of Sabah | Malaysia | 5.8 | 116.6 | 1637 | 3010 |
| Lambauan | city | State of Sabah | Malaysia | 6.2666667 | 116.2666667 | 32 | 7356 |
| Lambiding | city | State of Sabah | Malaysia | 5.8 | 116.6 | 1637 | 3010 |
| Lampaya | city | State of Sabah | Malaysia | 5.0166667 | 115.9333333 | 662 | 2805 |
| Lanas | city | State of Sabah | Malaysia | 5.65 | 115.9 | 370 | 6237 |
| Lanas | city | State of Sabah | Malaysia | 5.3333333 | 116.5 | 3143 | 2273 |
| Langga | city | State of Sabah | Malaysia | 5.1 | 116.8333333 | 1325 | 635 |
| Langkawit | city | State of Sabah | Malaysia | 5.6833333 | 115.9333333 | 436 | 9355 |
| Langkon | city | State of Sabah | Malaysia | 6.5333333 | 116.7 | 380 | 3812 |
| Langkon Estate | city | State of Sabah | Malaysia | 6.5333333 | 116.7 | 380 | 3812 |
| Langkuku | city | State of Sabah | Malaysia | 4.9166667 | 116.4833333 | 662 | 635 |
| Langut | city | State of Sabah | Malaysia | 5.8333333 | 116.6166667 | 1522 | 3010 |
| Lanis | city | State of Sabah | Malaysia | 5.65 | 115.9 | 370 | 6237 |
| Lanokon | city | State of Sabah | Malaysia | 6.5333333 | 116.7 | 380 | 3812 |
| Lansat | city | State of Sabah | Malaysia | 6.0333333 | 116.8 | 1154 | 3234 |
| Lantas | city | State of Sabah | Malaysia | 5.2166667 | 116.8 | 1036 | 635 |
| Lapai | city | State of Sabah | Malaysia | 6.2666667 | 116.3333333 | 554 | 8906 |
| Lapasan | city | State of Sabah | Malaysia | 5.0122222 | 118.8830556 | 0 | 1638 |
| Laponsaman | city | State of Sabah | Malaysia | 5.2 | 116.8333333 | 1013 | 635 |
| Laputong | city | State of Sabah | Malaysia | 5.7 | 115.9666667 | 150 | 10813 |
| Lasaran | city | State of Sabah | Malaysia | 4.6833333 | 116.6 | 538 | 635 |
| Lasau | city | State of Sabah | Malaysia | 6.05 | 116.3 | 469 | 15338 |
| Lasau | city | State of Sabah | Malaysia | 6.3 | 116.4333333 | 262 | 7911 |
| Laut | city | State of Sabah | Malaysia | 5.7333333 | 115.9166667 | 19 | 7595 |
| Lengan | city | State of Sabah | Malaysia | 5.6333333 | 115.9833333 | 1341 | 10813 |
| Liau | city | State of Sabah | Malaysia | 5.4 | 116.2333333 | 1368 | 5871 |
| Liawan | city | State of Sabah | Malaysia | 5.3833333 | 116.1333333 | 1525 | 5871 |
| Libang | city | State of Sabah | Malaysia | 5.9 | 116.4666667 | 5439 | 3661 |
| Likas | city | State of Sabah | Malaysia | 5.9833333 | 116.1 | 479 | 59835 |
| Limau Limauan | city | State of Sabah | Malaysia | 6.8166667 | 116.85 | 0 | 3379 |
| Limau Limawan | city | State of Sabah | Malaysia | 6.8166667 | 116.85 | 0 | 3379 |
| Limau Limuan | city | State of Sabah | Malaysia | 6.8166667 | 116.85 | 0 | 3379 |
| Limawan | city | State of Sabah | Malaysia | 6.2666667 | 116.2333333 | 55 | 4877 |
| Limbahau | city | State of Sabah | Malaysia | 5.7166667 | 115.95 | 196 | 7595 |
| Limbanak | city | State of Sabah | Malaysia | 5.8833333 | 116.0833333 | 147 | 26248 |
| Limbatu | city | State of Sabah | Malaysia | 4.4666667 | 116.4333333 | 521 | 635 |
| Limbawag | city | State of Sabah | Malaysia | 5.3666667 | 115.7 | 190 | 5381 |
| Limbawan | city | State of Sabah | Malaysia | 5.3166667 | 116.1333333 | 1646 | 5871 |
| Limbawang | city | State of Sabah | Malaysia | 5.3666667 | 115.7 | 190 | 5381 |
| Limbuak | city | State of Sabah | Malaysia | 7.2 | 117.05 | 213 | 4180 |
| Limbuk | city | State of Sabah | Malaysia | 7.2 | 117.05 | 213 | 4180 |
| Limpada | city | State of Sabah | Malaysia | 5.2166667 | 116.7333333 | 1217 | 635 |
| Limpaya | city | State of Sabah | Malaysia | 5.7 | 116.8 | 2854 | 3231 |
| Linga | city | State of Sabah | Malaysia | 6.0166667 | 116.3 | 475 | 22954 |
| Lingan | city | State of Sabah | Malaysia | 5.6333333 | 115.9833333 | 1341 | 10813 |
| Lingawan | city | State of Sabah | Malaysia | 5.05 | 116.8666667 | 1223 | 635 |
| Lingkabau | city | State of Sabah | Malaysia | 6.2333333 | 117.25 | 360 | 1204 |
| Lingkudau | city | State of Sabah | Malaysia | 5.3166667 | 116.15 | 1404 | 5871 |
| Lingkungan | city | State of Sabah | Malaysia | 5.2 | 115.6166667 | 160 | 3631 |
| Lingkungan | city | State of Sabah | Malaysia | 4.5833333 | 116.0833333 | 2027 | 1849 |
| Liningkor | city | State of Sabah | Malaysia | 4.6833333 | 116.5666667 | 538 | 635 |
| Linkabau | city | State of Sabah | Malaysia | 6.2333333 | 117.25 | 360 | 1204 |
| Linkabo | city | State of Sabah | Malaysia | 6.2333333 | 117.25 | 360 | 1204 |
| Linkau | city | State of Sabah | Malaysia | 5.2 | 116.8333333 | 1013 | 635 |
| Lintubang | city | State of Sabah | Malaysia | 5.8666667 | 116.5333333 | 1824 | 2580 |
| Lintun | city | State of Sabah | Malaysia | 5.6833333 | 116.3666667 | 3185 | 2520 |
| Lion | city | State of Sabah | Malaysia | 4.8666667 | 116.2666667 | 1624 | 635 |
| Liposu | city | State of Sabah | Malaysia | 5.7333333 | 117.1666667 | 538 | 1209 |
| Lirong | city | State of Sabah | Malaysia | 4.55 | 116.3666667 | 652 | 635 |
| Litang | city | State of Sabah | Malaysia | 5.3327778 | 118.5083333 | 229 | 1519 |
| Litok Batoi | city | State of Sabah | Malaysia | 5.0691667 | 118.8586111 | 521 | 3143 |
| Litok Buran | city | State of Sabah | Malaysia | 5.0583333 | 118.8502778 | 269 | 3143 |
| Litok Menangat | city | State of Sabah | Malaysia | 5.0638889 | 118.8416667 | 190 | 3143 |
| Litok Tapon | city | State of Sabah | Malaysia | 5.1333333 | 118.1333333 | 291 | 3281 |
| Liwantumpau | city | State of Sabah | Malaysia | 5.4333333 | 117.0333333 | 1253 | 635 |
| Liwatumpau | city | State of Sabah | Malaysia | 5.4333333 | 117.0333333 | 1253 | 635 |
| Loagan | city | State of Sabah | Malaysia | 5.35 | 115.7 | 196 | 5381 |
| Lobo | city | State of Sabah | Malaysia | 5.05 | 116.45 | 2001 | 635 |
| Locob | city | State of Sabah | Malaysia | 6.0666667 | 116.1333333 | 226 | 85317 |
| Lok Dangkan | city | State of Sabah | Malaysia | 6.9166667 | 117.0166667 | 3 | 803 |
| Lok Kawi | city | State of Sabah | Malaysia | 5.85 | 116.05 | 308 | 20296 |
| Lok Kawi Halt | city | State of Sabah | Malaysia | 5.85 | 116.05 | 308 | 20296 |
| Lokapas | city | State of Sabah | Malaysia | 6.8833333 | 117.2333333 | 52 | 2208 |
| Lokos | city | State of Sabah | Malaysia | 5.9666667 | 116.4 | 2801 | 10900 |
| Lokpas | city | State of Sabah | Malaysia | 6.8833333 | 117.2333333 | 52 | 2208 |
| Long Miau | city | State of Sabah | Malaysia | 4.4333333 | 115.75 | 1430 | 1624 |
| Long Pa Sia | city | State of Sabah | Malaysia | 4.3833333 | 115.7333333 | 1361 | 1624 |
| Longab | city | State of Sabah | Malaysia | 6.4666667 | 116.85 | 259 | 3794 |
| Longdanau | city | State of Sabah | Malaysia | 5.0166667 | 118.45 | 370 | 2492 |
| Longkabong | city | State of Sabah | Malaysia | 5.4 | 116.95 | 1725 | 635 |
| Longkogunan | city | State of Sabah | Malaysia | 5.8 | 116.2833333 | 1466 | 29858 |
| Longkogungan | city | State of Sabah | Malaysia | 5.8 | 116.2833333 | 1466 | 29858 |
| Loro | city | State of Sabah | Malaysia | 6.9666667 | 116.7333333 | 364 | 4492 |
| Luagan | city | State of Sabah | Malaysia | 4.9666667 | 115.5 | 39 | 1258 |
| Luba | city | State of Sabah | Malaysia | 6.3666667 | 116.7 | 1978 | 3857 |
| Lubak | city | State of Sabah | Malaysia | 5.3666667 | 115.6166667 | 114 | 5381 |
| Lubok | city | State of Sabah | Malaysia | 5.1833333 | 115.5833333 | 32 | 2431 |
| Lubok | city | State of Sabah | Malaysia | 5.15 | 115.6 | 406 | 2716 |
| Luibu Tiang | city | State of Sabah | Malaysia | 5.7833333 | 116.6 | 1637 | 3027 |
| Luidu Tiang | city | State of Sabah | Malaysia | 5.7833333 | 116.6 | 1637 | 3027 |
| Lukos | city | State of Sabah | Malaysia | 5.9666667 | 116.4 | 2801 | 10900 |
| Lumadan | city | State of Sabah | Malaysia | 5.2666667 | 115.6833333 | 1574 | 5381 |
| Lumat | city | State of Sabah | Malaysia | 5.4 | 115.75 | 239 | 5381 |
| Lumingi | city | State of Sabah | Malaysia | 4.3833333 | 116.4333333 | 994 | 633 |
| Lumiri | city | State of Sabah | Malaysia | 4.8833333 | 116.1666667 | 1646 | 2529 |
| Lumpoho | city | State of Sabah | Malaysia | 5.9166667 | 116.3833333 | 1692 | 9803 |
| Lumut | city | State of Sabah | Malaysia | 5.0833333 | 115.5666667 | 314 | 1246 |
| Lundun | city | State of Sabah | Malaysia | 5.6833333 | 117.2166667 | 3464 | 1209 |
| Lungab | city | State of Sabah | Malaysia | 5.9 | 116.0833333 | 219 | 26248 |
| Lungkat | city | State of Sabah | Malaysia | 5.25 | 116.6333333 | 1663 | 635 |
| Lusau | city | State of Sabah | Malaysia | 6.0833333 | 116.4166667 | 4993 | 9894 |
| Lutong | city | State of Sabah | Malaysia | 6.75 | 116.8166667 | 9 | 4746 |
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