The calculated distance (air line) between Lahad Datu and Kota Belud is approximately 160 miles respectively 257 kilometers.
By car or train, the actual journey to Kota Belud is certainly longer, as only the direct route (as the crow flies) between Lahad Datu and Kota Belud has been calculated here.
Air line (approximately)
257 kilometers
139 nautical miles