The Kretam Association occurs extensively in the Sandakan and Kinabatangan Districts with major developments:
north of Lungmanis (e.g. Garinono FR),
south of Sandakan Harbour, and
continuously from Kuamut in the west to the lower Segama in the east.
It also occur sporadically:
in the Tawau District, west Darvel Bay,
on Pulau Banggi, and
on Pulau Tiga off the west coast.
It occurs on moderate hills with amplitudes generally up to 75 m and slopes between 10° and 20°. The soils are formed on slump deposits consisting of sandstone, mudstone and miscellaneous rocks. Sandstone is generally dominant.