Abstract
Despite the dominant role the timber industry now plays in the economy of Sabah, little is known of the development of the industry prior to the Pacific War. The small amount that has been published on the pre-war situation appears in the Malayan Forester, but the destruction of records in Sabah during the Japanese Occupation has greatly impeded detailed research. For the present study the papers of the British North Borneo (Chartered) Company now held in London have served as a source of far more comprehensive information than occurs in the oft-quoted secondary sources. The aim of this paper is to provide the first detailed account of forest policy and administration, and a systematic analysis of the development of the timber industry in pre-war North Borneo.

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