Kudat is a city in the Malaysian province of Sabah on the northeast tip of Borneo, Tanjung Simpang Mengayau . The is located on the coast of the South China Sea on Marudu Bay . Hudat's population is mainly made up of Rungus , a sub-tribe of the Kadazan , an indigenous ethnic group. Some immigrants from the nearby Philipines have also settled there. Kudat is not a well known location for foreign visitors, however several resorts are located there.