Abstract: Maliau Basin is one of the oldest natural rainforests, not just in Sabah but also in Malaysia and Borneo. Its physical form is shaped like a volcanic caldera, in addition to reaching a depth of over 1000 m and is surrounded by the edge at the height of 1,500-1,700 m above sea level. The term Sabah’s Lost World was given to the Maliau Basin because the inner part of the basin is connected to the outside world at the low height level only through the Maliau Gorge. SWOT analysis was employed based on the results of the questionnaire form, in-depth interview and literature review to identify each strength, weakness, opportunity and threat in fulfilling the criteria as a World Heritage Site. As a result, the spectacular structure of the terrain and the existence of flora and fauna that is hard to find elsewhere become its strength while the activities of illegal logging, theft of valuable timber and the lack of infrastructure are its weaknesses. Sabah’s potential as an ecotourism hub in Southeast Asia and creating public awareness are among the few opportunities obtained while damage to the valuable natural heritage and natural resources’ crisis are the major threats. Various roles and strategies have been implemented by Sabah Foundation and the Sabah Forestry Department as the main parties responsible for the regulation and management of Maliau Basin. Among these are sustainable forest management, enhancing research, environmental education and many others. In conclusion, Maliau Basin has high-value assets and is able to fulfill the criteria as a World Heritage Site. However, some improvements and early preventive efforts should be carried out to ensure that the recognition status is obtained as well as enable the sustainability and originality that it owns to be preserved and enjoyed not only by the present generation but also for future generations.