Book excerpt: This book is a compilation of research findings that explicitly discussed the hospitality industry issues and challenges in Sabah. The findings shared in this book will be used as a reference and guideline for stakeholders in promoting Sabah as a tourist destination. This book briefly discussed the accommodation, food and beverage, tourism, and employees that form the main components of the hospitality and tourism industry. It is hoped that this book can provide significant insights and benefits to readers and researchers about the hospitality industry in Sabah.