The exterior of hotel looks like any ordinary 2 stars hotels. Interior is totally different. The beds,bedsheets, pillows and towels are super soft, fluffy, clean and white. Toilet and bath area are clean with bright light. Ample supply of toiletries like big box of tissues,thick toilet rolls, toothbrushes, shampoo , bath gel and soaps etcs. On top of that, I like the sea facing view from the big glass window. Satalite channels provided, are the best in the whole of Tawau. Two thumbs up for City Garden Hotel.