Urban forestry is understood to be the management of trees and forests in urban areas. It yieldsmany environmental and material benefits. In Sabah, the environmental services of urban forestry are moreimportant than material products. The potential of practising urban forestry in various zones and underdifferent land ownership is evaluated. As urbanisation has occurred recently in Sabah, urban forestry hasonly been practised to a limited extent. Tourism is an economic sector which has gained prominence in recentyears and has huge growth potential. With the numerous environmental services provided by urban forestryto make urban areas more inhabitable, the increasing tourism activities necessitate intensification of urbanforestry activities. The main urban centres contain many tourist attractions, and are also the gateways tomany other ecotourist destinations located throughout Sabah. With tourism high on the development agendain Sabah, urban forestry needs to be promoted so that both locals and visitors can enjoy the numerous social,environmental and economic benefits. Urban forestry is understood to be the management of trees and forests in urban areas. It yieldsmany environmental and material benefits. In Sabah, the environmental services of urban forestry are moreimportant than material products. The potential of practicing urban forestry in various zones and underdifferent land. ownership is evaluated. As urbanisation has occurred recently in Sabah, urban forestry has beenly practiced to a limited extent. Tourism is an economic sector which has gained prominence in recentyears and has huge growth potential. With the numerous environmental services provided by urban forestryto make urban areas more inhabitable, the increasing tourism activities requireitate intensification of urbanforestry activities. The main urban centers contain many tourist attractions, and are also the gateways tomany other ecotourist destinations located throughout Sabah. With tourism high on the development agendain Sabah, urban forestry needs to be promoted so that both l ocals and visitors can enjoy the numerous social, environmental and economic benefits.