Tawau District covers an area of 6,196.99 sq km or 619,699 hectares or 1531309.58 acres. He shares the border with (Kalimantan), Indonesia to the south and surrounded (Sulu Sea) in the East and (Sulawesi Sea) in the South.
Tawau has 10 districts and 81 villages assembled in two parliamentary and six (State Legislative Assemblies) The Tawau parliamentary constituency contains Sri Tanjung, Apas and Balung. While the Kalabakan parliament consisted of the Merotai, Tanjung Batu and Sebatik constituencies.
Formerly it is contained in a parliamentary constituency with four constituencies of the Sabah Legislative Assembly namely Balung, Merotai, Sri Tanjung and Kalabakan.