 nunukan regency is the capital of the Nunukan regency, Borders directly with Malaysia in Tawau City. Nunukan city is very strategic city as gateway of northern East Kalimantan so that structure and infrastructure for foreign tourist needs to be developed although. Nunukan city has hotel, restaurant and entertainment place and interesting tourism objects such as:
Tourism Object of Batu Lumampu: Is is located in Sebatik island, spreads out large beach. When ebbtide a stone rise but when high tide its stone name Batu Lumampu. This location is opposite of Nunukan island.
Sungai Nyamuk: In this region, the population plant pepper and chocolate. So this area produces chocolates and pepper. For tourists who visit this area can get directly through tarakan or through Nunukan then continue their trip to Pulau Nyamuk.
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 nunukan regency is one of the regencies in East Kalimantan province. Geographically it is located between 115o33 - 118o03 east longitude and between 3o15 - 4o24 north latitude. The regency is adjacent to Sabah Malaysia in the north, Sulawesi sea in the east, bulungan and Malinau regencies in the south and Serawak Malaysia in the west. The total area is 14.263,68 square kilo meters. Administratively it is divided into 7 districts and 218 sub districts.
The regency has various big potential sectors to develop. They are mining sector with its commodity such as oil which is now explored by PT. Perkasa Equatorial Sembakung and coal which is now explored by PT. Inti Mandiri Perkasa. In the agriculture sector, the regency produces rice, horticulture and crops. Beside becoming farmers the local people make a living by benefitting the forest. The forest commodity includes logs which is delivered to Java and Sumatera as raw material for wood processing industries. In the plantation sector, the regency produces cacao, coconut and robusta coffee.
The plantation and agriculture products give big impacts on the trading and service sectors since those sector become the second main way to make a living for local people after agriculture.
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