The covid-19 pandemic brings tragedy to all aspects of life globally, and the tourism industry has been hit hard as national borders are closed with restricted travels permitted. Based on the field research experience of more than 10 years, attending webinars and extensive desktop study, this viewpoint paper describes the strategies proposed within the industry and by the government in responding to the current crisis for a better tourism future in Sabah, a state of Malaysia located in Borneo Island. Sabah is a well-known international tourism destination for its natural and cultural diversities. This paper suggests that most of the strategies proposed require further consideration in terms of the underlying causes, tourism for whose benefits and integrated planning of sustainable tourism, mass tourism, and high-value tourism if tourism is aligned to contribute to Sustainable Development Goals. Lastly, it recommends future research to explore the nexus of tourism-poverty-environment for Sabah sustainable development.