The Kinabatangan Association occurs:
on the floodplains of rivers throughout the State, with major developments along the Sugut, Labuk, Kinabatangan, Segama, Merbau, Silabukan and Kalumpang on the east coast, and
along the Mengalong, Papar, Putatan, Tampasuk and Bandau on the west coast.
Periodic floods are particularly severe on the major east coast rivers. Similar to Lungmanis Association occurring on valley floors.
The majority of the association is covered with varieties of riverine dipterocarp forest and swamp forests which, in general, are poor with canopy heights of less than 30 to 36 m. Examples include a rather poor swamp dipterocarp forest with Shorea leprosula and Dipterocarpus applanatus in the upper canopy and an abundance of Syzygium sp., Diospyros sp. and Annonaceae in the understorey. A rather open Alstonia swamp forest with other species present, including Parkia sp. and Glochidion sp.; a mixed swamp forest of Syzygium and Diospyros sp. and a swamp forest with Nauclea sp. and Dipspyros sp.
Examples of secondary forest included secondary swamp associations of Glochidion with Pandanus described as rather open grassy forest with abundant climbers; open secondary forest with scattered large trees (e.g. Neesia), abundant rotan and climbers; and low-thicket secondary forest with Pternandra and Glochidion and abundant climbers.
The Kinabatangan Association consists of generally poorly drained soils which are liable to severe flooding. No long-term development should be considered until effective flood control measures have been taken. These soils are strongly acid with pH normally less than 5.