The Lokan Association is the second most extensive association. It occurs throughout Sabah, with major developments:
in the foothills of the Crocker Range on the west and northeast coasts,
around the interior plains,
in the catchment area of the Sungai Labuk above Telupid,
between the Mananam Plain and the Maliau Basin,
in the east of the Pensiangan District, and
in the Lokan Peneplain.
It occurs on very high hills with amplitudes up to 300 m and slopes often greater than 25°. Hill crests are often very narrow. The hills are formed of interbedded sandstone and mudstone.
Some of the most prominent landforms found within the general lowland area occur in this association. The basic unit is a ridge usually with narrow seep to very steep middle and lower slopes; sheer cliff faces also occur, landslides are common and lower slopes are invariably strewn with boulders. These ridges occur in a variety of combinations. Bukit Bilit is an example of a ridge occurring in isolation.
The most extensive occurrence is in the form of a deeply dissected peneplain referred to as the Lokan Peneplain. this comprises of strongly dissected land with steep slopes , narrow valley bottoms and crests, the latter being concordant at heights of 90-120 m over much of the area rising to about 300 m in the south.
The whole association is under lowland dipterocarp forest.