Visited Labuan for the 1st time several weeks ago for work purpose. Had to visit Labuan CrudeOil Terminal for familiarization on site and also the environmental monitoring work. Was there for 3 days but did not have the opportunity to go around the island since the time was so packed. Anyway, a brief search on the net showed nothing much Labuan can offer as a tourism spot. Even the biggest mall, Financial Mall, is rather empty. Perhaps, Labuan is only all about tax-free. Stayed at Labuan Waterfront. Albeit old, the hotel was quite well equipped and has its own identity. Overlooking waterfront and and a small jetty, the scenery is not bad, minus the smell of the breeze. However, the mood deteriorate if you looked at the water close enough. Nice hotel, nice view, moderate cleaniness, bad hotel food. The food in hotel was way below par. Had my dinner and breakfast in hotel inevitably because there seemed to be no restaurant nearby. Waterfront Hotel Dated room but still retains classy look