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Based on KAYAK hotel searches, the most popular destination is Kota Kinabalu (71% of total searches to Borneo). The next most popular destinations are Bandar Seri Begawan (14%) and Labuan (14%).
KAYAK users have found double rooms in Borneo for as cheap as ₪35 (Kota Kinabalu) in the last 3 days. The average price is ₪184.