Daily prayers are an integral part of the life of a Muslim living in Malaysia. In order to fulfill their religious obligation, it is important that all Muslims know the daily prayer times. Salât (awkat salat) is the second of the five pillars of Islam. Each Muslim of Tawau is required to perform the five obligatory daily prayers facing the Qibla, which indicates the direction of the Ka'ba of Mecca, it is located 10217.39 km North West of Tawau city of 306472 inhabitants.