Cocoa is dried and partially fermented fatty seeds of the cacao tree are used to make chocolate and  cocoa powder Cocoa is Sabah's fourth largest agricultural crop with about 25,300 ha planted. Tawau has almost 22,500 ha. Cocoa bean are also processed to produced various medicines, skin care products, chocolate and other foodstuffs. Cocoa was first planted in Sabah in 1950s.  Today it is found in Tawau, Sandakan and Kudat. There are about 900 cocoa beans per kilogram.The Cocoa Tree (Theobroma Cacao) is from South America. It was first discovered in Mexico where the Spaniards found A drinking 'choclati', where the word 'chocolate' comes from. It means 'Drink of the Gods'The products of this tree - chocolate, cocoa and cocoa butter - are vital for the economics of countries like Ghana, Brazil, Malaysia and Sri Lanka.

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