This study was to be undertaken to know the farmers' choice on breeding practices and choice of breeds of cattle and goat in Sandakan, Sabah, Malaysia. A total of 100 households were chosen to collect the data. Data were collected from the farmer through a face-to-face interview. Results of the study revealed that only 18% of people in Sandakan, Sabah associated with livestock rearing. The majority of the farmers were young and male. The pooled ratio of breeding males to females for cattle was 1:18 and for the goat was 1:30. For cattle and goat breeding, almost all farmers (100%) practiced natural mating and they have lack knowledge about quality breeding males. For breeding purposes, all of the farmers used their own bull or buck, and almost all farmers retained the same breeding males in the herd for a long time. According to the study, 66.67% of farmers preferred Bali cattle, and 33.33% of farmers preferred Brahman cattle. In the case of goats, the major proportion of farmers (32.56%) preferred cross Boer, followed by Boer 23.26%, Kalahari 16.28%, Feral 11.63%, Cross Jamnapari 6.98%, Cross Katjang6.98%, Saanen 2.31%. Almost all the farmers (100%) reared cattle and 97.69% of farmers reared goats for meat production. The study indicated that the information gathered from farmers could provide a benchmark for policymakers in planning the sustainable development of cattle and goat production in Sabah Malaysia. [J Bangladesh Agril Univ 2021; 19(3.000): 340-347]