Maga Waterfall is situated in the inland of Long Pasia which is at the south of Sipitang, Sabah. The location of Air Terjun Maga is still less known by the public however, if it is promoted it has the potential to attract local and foreign tourists. An identification survey on the geosite development potential has been done in this area to establish a geological heritage in Sabah. Maga Waterfall has three tiers and streamflow on the rock surface of Meligan Formation. The rock outcrop shows clear primary structures of shallow marine depositional environment of shoreface deposit and secondary structures such as fault and joints which shaped the formation of Maga Waterfall. Apart from that, interesting morphologies made by river erosion are also present. The unique culture of local people and recreational activities could attract more visitors to this geosite. Conservation efforts need to be taken to ensure the sustainability of geotourism development of geological heritage resources in this area.