Abstract:Tourism is making an increasingly important contribution to economic development in Borneo and is an important element in government development plans and policies. Nevertheless, it is a relatively new developmental enterprise in comparison with the established tourism destinations in neighboring Thailand, Peninsular Malaysia, Singapore, Indonesia and the Philippines. The paper has two objectives. First, research on tourism in Borneo is reviewed from the early 1990s; the conclusion is that it is uneven in its achievements and its contribution to tourism studies generally,although empirically it is useful it is poorly developed conceptually. Secondly, given that three ASEAN states are represented in Borneo (The Federation of Malaysia, Negara Brunei Darussalam and The Republic of Indonesia), then they provide fertile ground for comparative studies. In this regard it is argued that, although the emphasis and direction of tourism development policies indicate some convergence (in ecotourism, ethnic and longhouse tourism, heritage tourism and even beach resort tourism), there is evidence of considerable divergence as well. The reasons for this divergence are examined and are related to differences in overall political and economic priorities in these three nation-states, as well as to their environmental, socio-cultural, historical and infrastructural characteristics.