| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Paal | city | State of Sabah | Malaysia | 5 | 115.9333333 | 695 | 2805 |
| Padas Damit | city | State of Sabah | Malaysia | 5.3333333 | 115.55 | 65 | 5381 |
| Padas Valley | city | State of Sabah | Malaysia | 5.3333333 | 115.7 | 328 | 5381 |
| Pagalunggan | city | State of Sabah | Malaysia | 4.5333333 | 116.4333333 | 793 | 635 |
| Pagasan | city | State of Sabah | Malaysia | 6.9 | 117.2333333 | 111 | 2208 |
| Pagawahan | city | State of Sabah | Malaysia | 4.6 | 116.45 | 479 | 635 |
| Paginatan | city | State of Sabah | Malaysia | 5.7666667 | 116.8166667 | 2998 | 3234 |
| Pahu | city | State of Sabah | Malaysia | 5.9833333 | 116.3666667 | 672 | 10925 |
| Pahu | city | State of Sabah | Malaysia | 5.85 | 116.4833333 | 2572 | 2557 |
| Paitan | city | State of Sabah | Malaysia | 6.3833333 | 117.3666667 | 413 | 1204 |
| Paka | city | State of Sabah | Malaysia | 5.9666667 | 116.6833333 | 3861 | 3234 |
| Paka Paka | city | State of Sabah | Malaysia | 6.3333333 | 116.4 | 662 | 8076 |
| Pakalangan | city | State of Sabah | Malaysia | 4.3741667 | 118.5663889 | 0 | 4472 |
| Palakat | city | State of Sabah | Malaysia | 5.1333333 | 115.55 | 29 | 1284 |
| Palars | city | State of Sabah | Malaysia | 5.2166667 | 117.8333333 | 452 | 1853 |
| Palu | city | State of Sabah | Malaysia | 5.65 | 115.95 | 1049 | 9823 |
| Palu Pak | city | State of Sabah | Malaysia | 5.55 | 115.5833333 | 3 | 3226 |
| Palu Palu | city | State of Sabah | Malaysia | 5.55 | 115.5833333 | 3 | 3226 |
| Pamansukan | city | State of Sabah | Malaysia | 6.75 | 116.7666667 | 341 | 7149 |
| Pamboynger | city | State of Sabah | Malaysia | 5.5 | 115.8 | 154 | 6008 |
| Pampang | city | State of Sabah | Malaysia | 5.7333333 | 116.6333333 | 1811 | 3232 |
| Panaan | city | State of Sabah | Malaysia | 4.4833333 | 116.25 | 649 | 635 |
| Panatanan | city | State of Sabah | Malaysia | 5.25 | 116.85 | 1246 | 635 |
| Pandasan | city | State of Sabah | Malaysia | 6.4666667 | 116.5333333 | 446 | 6732 |
| Pandassan | city | State of Sabah | Malaysia | 6.4666667 | 116.5333333 | 446 | 6732 |
| Pandewan | city | State of Sabah | Malaysia | 4.9333333 | 116.4833333 | 649 | 635 |
| Pangakayan | city | State of Sabah | Malaysia | 5.7 | 115.9 | 170 | 5613 |
| Pangalat | city | State of Sabah | Malaysia | 5.75 | 115.9333333 | 75 | 7595 |
| Pangalat | city | State of Sabah | Malaysia | 5.7666667 | 115.95 | 72 | 4415 |
| Pangalat Besar | city | State of Sabah | Malaysia | 5.7666667 | 115.95 | 72 | 4415 |
| Pangalat Kechil | city | State of Sabah | Malaysia | 5.75 | 115.9333333 | 75 | 7595 |
| Pangalat Ketjil | city | State of Sabah | Malaysia | 5.75 | 115.9333333 | 75 | 7595 |
| Pangaraban | city | State of Sabah | Malaysia | 6.9333333 | 116.8333333 | 0 | 5330 |
| Pangasaan | city | State of Sabah | Malaysia | 4.55 | 116.0833333 | 3215 | 1849 |
| Pangi | city | State of Sabah | Malaysia | 5.15 | 115.8666667 | 623 | 2896 |
| Pangi | city | State of Sabah | Malaysia | 6.3166667 | 116.3333333 | 436 | 5907 |
| Panglima | city | State of Sabah | Malaysia | 6.2333333 | 117.2833333 | 757 | 1204 |
| Panikawan | city | State of Sabah | Malaysia | 6.6666667 | 116.7333333 | 318 | 5851 |
| Pantai | city | State of Sabah | Malaysia | 5 | 115.5333333 | 203 | 1258 |
| Pantai Buring | city | State of Sabah | Malaysia | 6.3666667 | 117.6166667 | 6 | 1204 |
| Pantau Pantau | city | State of Sabah | Malaysia | 4.4488889 | 118.7458333 | 0 | 2664 |
| Papar | city | State of Sabah | Malaysia | 5.7333333 | 115.9333333 | 114 | 7595 |
| Paparaun | city | State of Sabah | Malaysia | 6.85 | 117.05 | 59 | 2511 |
| Paramuan | city | State of Sabah | Malaysia | 7.0166667 | 117.2833333 | 0 | 1673 |
| Paranchangan | city | State of Sabah | Malaysia | 6.0666667 | 116.8 | 1092 | 3234 |
| Parapat | city | State of Sabah | Malaysia | 6.7833333 | 116.85 | 0 | 3277 |
| Parapaun | city | State of Sabah | Malaysia | 6.85 | 117.05 | 59 | 2511 |
| Parayon | city | State of Sabah | Malaysia | 5.5833333 | 117.6333333 | 626 | 639 |
| Parenchangan | city | State of Sabah | Malaysia | 6.0666667 | 116.8 | 1092 | 3234 |
| Paring | city | State of Sabah | Malaysia | 5.35 | 115.65 | 144 | 5381 |
| Paring | city | State of Sabah | Malaysia | 5.9833333 | 116.2333333 | 1574 | 89170 |
| Paring | city | State of Sabah | Malaysia | 5.8833333 | 116.3666667 | 1453 | 10163 |
| Paring | city | State of Sabah | Malaysia | 6.05 | 116.7166667 | 3093 | 3234 |
| Parit | city | State of Sabah | Malaysia | 5.4833333 | 115.5333333 | 219 | 5142 |
| Pasir Tinggi | city | State of Sabah | Malaysia | 5.1666667 | 115.5666667 | 36 | 2431 |
| Patari Kan | city | State of Sabah | Malaysia | 4.9666667 | 115.4833333 | 3 | 1010 |
| Patau | city | State of Sabah | Malaysia | 5.7666667 | 116.45 | 3615 | 2520 |
| Patikang | city | State of Sabah | Malaysia | 5.3166667 | 116.1333333 | 1646 | 5871 |
| Pau | city | State of Sabah | Malaysia | 5.9833333 | 116.3666667 | 672 | 10925 |
| Pau | city | State of Sabah | Malaysia | 5.3 | 116.4 | 2040 | 5848 |
| Pau | city | State of Sabah | Malaysia | 5.7 | 116.7833333 | 2972 | 3234 |
| Pauh | city | State of Sabah | Malaysia | 5.2333333 | 116.35 | 1660 | 5871 |
| Paus | city | State of Sabah | Malaysia | 5.7 | 116.7833333 | 2972 | 3234 |
| Peladok | city | State of Sabah | Malaysia | 6.4 | 116.4 | 95 | 5597 |
| Peladok Dudar | city | State of Sabah | Malaysia | 6.6166667 | 116.55 | 98 | 4665 |
| Penabuloh | city | State of Sabah | Malaysia | 4.5333333 | 116.3166667 | 518 | 635 |
| Penampang | city | State of Sabah | Malaysia | 5.9166667 | 116.1166667 | 308 | 52987 |
| Penampang | city | State of Sabah | Malaysia | 6.45 | 116.5 | 193 | 7598 |
| Penapak | city | State of Sabah | Malaysia | 6.5333333 | 117 | 324 | 3682 |
| Pendawan | city | State of Sabah | Malaysia | 4.9333333 | 116.4833333 | 649 | 635 |
| Pendewan | city | State of Sabah | Malaysia | 4.9333333 | 116.4833333 | 649 | 635 |
| Pengulobon | city | State of Sabah | Malaysia | 4.6 | 115.95 | 1637 | 2769 |
| Pensarilion | city | State of Sabah | Malaysia | 5.85 | 116.5333333 | 1620 | 2580 |
| Pensiangan | city | State of Sabah | Malaysia | 4.55 | 116.3166667 | 652 | 635 |
| Penungah | city | State of Sabah | Malaysia | 5.2 | 116.8333333 | 1013 | 635 |
| Peranchangon | city | State of Sabah | Malaysia | 6.0666667 | 116.8 | 1092 | 3234 |
| Peranggi | city | State of Sabah | Malaysia | 5.8 | 116.0166667 | 301 | 7627 |
| Perasan | city | State of Sabah | Malaysia | 6.35 | 116.4666667 | 265 | 7882 |
| Perhentian Lokkawi | city | State of Sabah | Malaysia | 5.85 | 116.05 | 308 | 20296 |
| Peropot | city | State of Sabah | Malaysia | 5.9 | 116.6166667 | 1827 | 3151 |
| Piasau | city | State of Sabah | Malaysia | 6.3166667 | 116.45 | 587 | 7911 |
| Pilosum | city | State of Sabah | Malaysia | 4.4666667 | 116.35 | 1833 | 635 |
| Pimeing | city | State of Sabah | Malaysia | 5.4833333 | 115.7666667 | 98 | 5142 |
| Pinagutan | city | State of Sabah | Malaysia | 5.9666667 | 116.4 | 2801 | 10900 |
| Pinampang | city | State of Sabah | Malaysia | 6.7833333 | 116.8333333 | 0 | 6428 |
| Pinamulut | city | State of Sabah | Malaysia | 4.4 | 116.0666667 | 1709 | 635 |
| Pinangah | city | State of Sabah | Malaysia | 5.2 | 116.8333333 | 1013 | 635 |
| Pinasang | city | State of Sabah | Malaysia | 6.2666667 | 116.4 | 1112 | 8802 |
| Pinawantai | city | State of Sabah | Malaysia | 5.8666667 | 116.5166667 | 2093 | 2580 |
| Pinawantai | city | State of Sabah | Malaysia | 6.1166667 | 116.7 | 5977 | 3234 |
| Pinawantai | city | State of Sabah | Malaysia | 6.15 | 116.7333333 | 3185 | 3302 |
| Pingan Pingan | city | State of Sabah | Malaysia | 6.6666667 | 116.9333333 | 114 | 1569 |
| Pingang Pingang | city | State of Sabah | Malaysia | 6.6666667 | 116.9333333 | 114 | 1569 |
| Pingas | city | State of Sabah | Malaysia | 5.2 | 116.7 | 1706 | 635 |
| Pintas | city | State of Sabah | Malaysia | 5.3666667 | 115.7 | 190 | 5381 |
| Pintasan | city | State of Sabah | Malaysia | 5.4333333 | 117.7 | 341 | 635 |
| Pintasin | city | State of Sabah | Malaysia | 5.4333333 | 117.7 | 341 | 635 |
| Pipioh | city | State of Sabah | Malaysia | 4.4 | 116.2833333 | 1637 | 621 |
| Pisau | city | State of Sabah | Malaysia | 5.4833333 | 115.7666667 | 98 | 5142 |
| Pitas | city | State of Sabah | Malaysia | 6.7166667 | 117.0666667 | 3 | 3504 |
| Pituru | city | State of Sabah | Malaysia | 6.8 | 116.75 | 354 | 8194 |
| Planum | city | State of Sabah | Malaysia | 5.080556 | 118.8505556 | 524 | 3143 |
| Planun | city | State of Sabah | Malaysia | 5.080556 | 118.8505556 | 524 | 3143 |
| Pongot | city | State of Sabah | Malaysia | 4.3666667 | 116.4166667 | 587 | 622 |
| Poring | city | State of Sabah | Malaysia | 5.9833333 | 116.2333333 | 1574 | 89170 |
| Pudan | city | State of Sabah | Malaysia | 5.5666667 | 116.6833333 | 1292 | 2215 |
| Pudu | city | State of Sabah | Malaysia | 5.6 | 116.6666667 | 1371 | 3061 |
| Pulakat | city | State of Sabah | Malaysia | 5.1333333 | 115.55 | 29 | 1284 |
| Pun Batu | city | State of Sabah | Malaysia | 4.7833333 | 116.1833333 | 3284 | 1253 |
| Punagah | city | State of Sabah | Malaysia | 5.5666667 | 115.6 | 0 | 3819 |
| Punguh | city | State of Sabah | Malaysia | 5.75 | 117.2 | 433 | 1209 |
| Pungut | city | State of Sabah | Malaysia | 4.3666667 | 116.4166667 | 587 | 622 |
| Punsan | city | State of Sabah | Malaysia | 5.7833333 | 116.0666667 | 1650 | 11388 |
| Purun | city | State of Sabah | Malaysia | 5.55 | 115.6 | 3 | 3819 |
| Pus | city | State of Sabah | Malaysia | 5.5 | 115.9 | 1545 | 9046 |
| Putatan | city | State of Sabah | Malaysia | 5.8833333 | 116.05 | 55 | 26248 |
| Putatan Station | city | State of Sabah | Malaysia | 5.8833333 | 116.05 | 55 | 26248 |
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