This study was carried out to determine recognition threshold and taste preference for three basic tastes (sweetness, saltiness and sourness) based on location (interior and coastal) among the Kadazandusun ethnic in Sabah, Malaysia. One hundred and ninety four (194) volunteers aged 20 to 55 years were selected randomly (stratified) as subject. Three Alternative Forced- Choice (3AFC) and hedonic test were used to determine the taste threshold and preference. The interior group had lower taste threshold for all tastes; sweet (10.97 g/L ± 3.69), salty (1.14 g/L ± 0.38), sour (0.0095 g/L ± 0.011) compared to the coastal group; sweet (11.56 g/L ± 3.71), salty (1.23 g/L ± 0.39), sour (0.0012 g/L ± 0.0034). For intensity and hedonic rating, the patterns of response varied based on location for sweet and sour taste. No significant different (p>0.05) was observed for salty taste. However, both groups preferred the base stimulus which concentration similar to the commercially available products tested. There is a correlation between taste threshold and optimum concentration. Individuals with preferred high taste intensity tend to have higher taste threshold. Location and culture can influenced individual taste preference. However, exposure and experience to taste sensation was the major factor on individual’s taste preference.