| Cowie Bay | |
|---|---|
| Malay: Teluk Cowie | |
 Aerial View of the entrance to Cowie Bay. In the background is Sebatik Island. In the foreground, next to the sea, Tawau City. | |
  Cowie Bay Location within Malaysia  Cowie Bay Cowie Bay (Malaysia) | |
| Location | Tawau District, Tawau Division, Sabah, Malaysia |
| Coordinates | 4°16′30.73″N 117°47′30.7″E / 4.2752028°N 117.791861°E |
| Type | Bay |
| Part of | Celebes Sea |
| River sources | Sungai Merutai, Sungai Kalabakan, Sungai Umas Umas, Sungai Brantian, Sungai Merutai Besar, Sungei Merutai Besar, Sungei Serudong |
| Max. length | 50 kilometres (31 mi) |
| Max. width | 10 kilometres (6.2 mi) |
| Surface area | 120 square kilometres (46 sq mi) |
| Average depth | 15 metres (49 ft) |
| Islands | Sebatik Island |
| Settlements | Tawau |
Cowie Bay (Malay: Teluk Cowie) is a bay on the east coast of the island of Borneo. It is a part of the Malaysian state of Sabah and flows into the Celebes Sea. Administratively, it belongs to the Tawau District in the Tawau Division.[1]