Let KAYAK do the searching
Based on KAYAK hotel searches, the most popular destination is Kota Kinabalu (62% of total searches to Borneo). The next most popular destinations are Balikpapan (19%) and Miri (10%). Searches for hotels in Labuan (10%) are also popular.
KAYAK users have found double rooms in Borneo for as cheap as R123 (Kota Kinabalu) in the last 3 days. The average price is R1 223.