This study aims to analyze the factors that influence the number of Chinese tourist visiting Sabah. This study uses a quantitative approach. The data used is in the form of annual Sabah tourism secondary data from 2014-2018. Data analysis techniques in this study using panel data analysis with Multiple Linear Regression method. The results of this study conclude that the dominance of Chinese tourists has occurred in various countries in the world, both in Asia and Europe. This makes China a potential market for Malaysia's tourism targets. The reason why tourists from China are potential markets due to several things, namely: (1) China is the highest number of tourists, (2) tourists from China are wasteful about hotels and flights, (3) Tourists from China are also more generous with cashless payments, and (4) the average expenditure of China is not like a lay assumption.