. However, the Malay tourists to these islands perceive that as a result of tourism activities (particularly water-based activities), there has been degradation of the environment. They also view tourism as a contributor to the increasing price of land and housing, as well as increasing the price of goods and services. As a result, the cost of living on the island has increased. Although the Malay tourists believe that tourism can harm the environment, they perceive that the industry at the same time has provided many incentives for the conservation of natural resources, and maintained the historical buildings and heritage sites on the islands. In addition, they believe that tourism has provided many economic opportunities for local hosts such as providing more employment opportunities, increased recreational facilities, attracted more investment to the islands and increased the variety of goods for sale.