Nunukan Regency is the capital of Nunukan Regency. This area about Neighboring with Malaysia State that is Tawau city. Nunukan city is a real strategic town as the gateway of East Kalimantan upstate, so that the facilities and basic facilities for foreign tourist need improving although in Nunukan city there is Hotel, Restaurant and hotspot. Browse Big W Catalogue on Catalogue AU. Tourism object such as; Batu Lumapu tourism, resides in Sebatik island where there is extent of wide coast when low tide and it is said there is a stone arising called Batu Lumapu. This location is against Nunukan Island.