 CHIN MIRDIN & CO 陳邁汀大律師樓 MPT 4208, Lot 29 – 32 1st Floor, Block C, Bandaran Baru Jalan Baru, 91000 Tawau P O Box 61576, 91025 Tawau 774810，774811 Fax-763369 |
 CHEE & CO 徐禮明大律師行 2nd Floor, 42 Dunlop Street 91000 Tawau P O Box 502, 91008 Tawau 751055 778055s Fax-765788
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 張才安大律師樓 WILSON CHANG & PARTNERS |
| NORDIN & LAM NORDIN & LAM TB 4335, Lot 15, 2nd Floor Block 32, Fajar Complex, 91000 Tawau779661 779662 Fax-779663 |
| TING ROSEN & CO (TWU) TING ROSEN & CO No. 587, 1st Floor, TACOLN Complex, Jalan Perpaduan 91000 Tawau, P O Box 302, 91007 Tawau Email-tingrosen@hotmail.com778185 778006 Fax-762607
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 LAWRENCE CHAI, PETER SOONG & PARTNERS 蔡宋大律師行 1st Floor, TB1021, Dunlop Street 91000 Tawau, P O Box 61021, 91020 Tawau 763561，763562 Fax-761836 Same block with Dunlop Hotel |
 SHIM PANG & CO 沈彭大律師行 2nd Floor, TB265, Block 27 Fajar Complex, Jalan Mahkamah 91000 Tawau, P O Box 60193, 91011 Tawau 779361, 779362, 779366 Fax-761084 |
 JOHARI & ZELIKA TB 286, Tingkat 2, Blok 30, Jalan Haji Karim, Kompleks Fajar, Tawau / P.O.Box 1766, 91042 Tawau
089-768151 |
 LIM CHUNG & ZAHBIA TB 15576-2, Lot 31, 2nd Floor, Block A, Kubota Square, Jalan Kubota, Tawau |
| AMIN JAAFAR & CO
AMIN JAAFAR & CO. 471, 1st Floor, Block O Bandar Sabindo, 91000 Tawau P O Box 60362, 91013 Tawau761326 Fax-774285
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| AWANG ADENAN KADREE & CO
AWANG ADENAN KADREE & CO 3rd Floor, TB4330, Lot 10, Block 32, Jalan Merdeka 2 & 3, New Fajar Complex, 91000 TawauT/F-766177 |
| C C LIEW & CO
C C LIEW & CO TB64, 1st Floor, Chester Street, 91000 Tawau P O Box 60686, 91016762136 Fax-773601
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| C ROBERTSON
C ROBERTSON 1025 (2nd Floor, Chester Street 91000 Tawau P O Box 502, 91007 Tawau763560 Fax-762585
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| CHONG & PANG CHONG & PANG 173 Jalan Belian 91000 Tawau P O Box 652, 91008 Tawau772116 772734 Fax-763486 |
| HIEW CHIN & LO HIEW & CHIN TB20, 2nd & 3rd Floors Dunlop Street, 91000 Tawau P O Box 783, 91008 Tawau Email-lucysflo@hotmail.com772934 776738 779266 Fax-763835
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| M P PANG & CO M P PANG & CO Lot 46, 1st Floor, Block D Bandaran Baru II, Jalan Hj. Karim 91000 Tawau, P O Box 60112, 91011 Tawau Email-MPPang@pd.jaring.my771157 771159 Fax-771159 |
| A Y PARTNERS (TWU) |
| ANDY TAY & ASSOCIATES |
| C & K CHAMBERS |
| JOHNNY LIEW & CO () |
| KANG ADVOCATES |
| KUSNI & KOMARIAH |
| LIEW HON MIN & CO |
| NUR MARIA & CO |
| PHILIP LEE & ASSOCIATES |
| RM JARIN & CO |
| ROZAINAH & CO (TWU) |
| SITI & RAKAN (TWU) |