How to spend S$101 (you, big spender you) in a day     SABAH'S capital may not be everyone's cup of tea. And that'll suit Kota Kinabalu fans fine. Just minutes away from sun-kissed beaches and tropical forests, life in KK, as it's affectionately known, is far from frenzied, and its denizens are in no rush to play catch up. It doesn't hurt that KK also boasts superb golf courses, spas, mega malls and some of the best seafood this side of Malaysia. SERENE LIM       Breakfast at Restoran Kuo Man: S$12   Get out of bed early for this as most of the items are sold out by 11am. Restoran Kuo Man (Lot 5, Mile 1.5 Sunny Garden; Tel: 6088 221 189) is beloved by locals for its fish paste soup, herby beef broth and springy home-made kolo mee topped with fork-tender beef tripe. A bowl of soup costs only RM$5 so have a big brekkie.       Island-hopping: S$29.21   The five islands of Tunku Abdul Rahman National Park are absolutely worth visiting for their unbelievably clear waters and fantastic marine life. Take your pick of tour operators at Kota Kinabalu Ferry Terminal at Jesselton Point. Prices are competitive so it shouldn't cost you more than RM$60 per person (including life jacket, snorkel mask and fins) to visit two or three islands. Try Sapi, Manukan and Gaya. There's also a one-time RM$10 fee for the park.       Lunch at Gayana Eco-Resort: S$20.86   Pop by this resort (www.gayana-eco-resort.com) on Gaya island with its own on-site Marine Ecology Research Centre providing shelter to sick marine creatures. The Alu Alu restaurant here is also committed to sustainable seafood and gets its catch from its organic fish farm. The food's definitely pricier but think of the good you're doing to Nemo and friends.       Dinner and shopping at the Filipino Market: S$38.93   Kota Kinabalu Handicraft Center, popularly known as the Filipino market as many of the stall-holders hail from the Philippines, is the best spot for souvenir shopping. Pick up curios and dried foodstuff before stuffing your face at the many BBQ stands selling grilled seafood. Tiger prawns go for about RM$10 a stick. Add the fiery sambal chili at your own risk.       Total: S$101   Prices and conversion rates accurate as of press time.           This article was featured in Today March 31, 2011. http://www.todayonline.com/Travel/EDC110331-0000016/Travel-101--Kota-Kinabalu