Note: All information on soils were from the Land Resource Study 20 series of books (Volumes 1 to 5), published by the Land Resources Division, Ministry of Overseas Development , UK.

The Tinagat Association occurs in the Semporna Peninsula, particularly:

• to the east of the Kalumpang valley,

• southwest of Semporna, and

• on Pulau Timbun Mata

It also occurs on Bukit Tinagat, to the northeast of Tawau and to the south of the river in the upper Kalumpang valley. The association occurs on mountains and hills of basic and intermediate igneous rocks.