The calculated distance (air line) between Kota Kinabalu and Bandar Labuan is approximately 74 miles respectively 119 kilometers.
By car or train, the actual journey to Bandar Labuan is certainly longer, as only the direct route (as the crow flies) between Kota Kinabalu and Bandar Labuan has been calculated here.
Air line (approximately)
119 kilometers
64 nautical miles