Cowie Bay is a bay on the east coast of the island of Borneo. It is a part of the Malaysian state of Sabah and flows into the Celebes Sea. Administratively, it belongs to the Tawau District in the Tawau Division.
Geography
The bay covers an area of approximately 120 km2. At the end of the bay, there is an extensive shallow water area that is densely forested with mangrove swamps. The south side of the bay is bordered by Sebatik Island. == History ==