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These waters and the sea have 279 islands in the rivers, 50 on the mouth, and 229 in the sea (Sulawesi Ocean and Makasar Strait). Most of the islands are in bulungan Regency, at rivers, and at the mouth of river, as well as in Sulawesi Ocean (123 islands), among them the farthest are Sipadan island and Ligitan island. The second is in berau Regency. Although most of the islands here are small, it has high potency is fishing as well as in maritime tourism (such as diving with beautiful under water scenery). Berau has 57 islands, the farthest is Sambit Island.

pasir Regency has 6 island, balikpapan Municipality has 2, while samarinda Municipality has none.