By day, the city beats to the drum of international commerce and finance. By night, KL is lit with an abundance of fairy lights and evening entertainment pulsates with bars, restaurants, cafes, pubs, discotheques and so forth. The Petronas Twin Tower, the largest building in the world is located in the city centre. From every vantage point in the city, the Twin Tower can be seen looming majestically; as is the Menara Kuala Lumpur, the tallest tower in South East Asia.

The cultural side of KL offers a medley of museums, art galleries, theatres, world-class concert halls and an array of mosques, temples, churches and Hindu shrines.

Tourism in Kuala Lumpur
The tourism sector also plays an important part in the city’s economy, providing income, employment and expanding business opportunities. As an extension of this, many large worldwide hotel chains have presence in the city. Kuala Lumpur is the sixth most visited city in the world, with 8.94 million tourist arrivals in 2008. Kuala Lumpur has also developed into an international shopping destination with a wide variety of shopping centres and megamalls which carry well-known global and local brands. Conference tourism—which mainly encompass conventions—has also expanded in recent years and is becoming a very important component of the industry.

The major tourist destinations in Kuala Lumpur include the Dataran Merdeka (the Independence Square), the House of Parliament, the Istana Budaya, the Istana Negara (National Palace), the Kuala Lumpur Tower, the National Museum, the Central Market, the Tugu Negara (National Monument) and mosques such as the Jamek Mosque, the National Mosque (National Mosque) and the Federal Territory Mosque.

Other tourist attractions include the Aquaria KLCC, the Batu Caves, the Makam Pahlawan (National Mausoleum), the National Science Centre, Petaling Street, the Royal Selangor pewter visitor centre, the National Zoo, and events such as Malay cultural centres, the Chinese cultural festivals at the Thean Hou Temple and the Thaipusam procession at the Sri Mahamariamman Temple. The Golden Triangle, the commercial hub of the city, contains the Petronas Twin Towers and has a distinctive nightlife. Trendy nightclubs, bars and lounges, such as the Beach Club, Espanda, the Hakka Republic Wine Bar & Restaurant, Hard Rock Cafe, the Luna Bar, Nuovo, Rum Jungle, the Thai Club, Zouk, and many others are located within and around Jalan P. Ramlee, Jalan Sultan Ismail and Jalan Ampang.

Hotels, from five-star to budget types, have cropped up everywhere to accommodate the influx of tourists each year. There are many hotels near Kuala Lumpur's entertainment and business districts.

Shopping & Leisure
Kuala Lumpur alone has 66 shopping malls and it is the retail and fashion hub for Malaysia. Shopping in Malaysia contributed RM7.7 billion (USD 2.26 billion) or 20.8 percent of the RM31.9 billion tourism receipts in 2006. and Kuala Lumpur plays a big role in attracting consumers.

Suria KLCC is one of Malaysia's premier shopping destinations due to its location beneath the Petronas Twin Towers.

Apart from Suria KLCC, Bukit Bintang district has the highest concentration of shopping malls in Kuala Lumpur. It houses various cafes, alfresco dining outlets and retail malls. The Bangsar district also has a few shopping complexes, including Bangsar Village, Bangsar Shopping Centre, Mid Valley Megamall and The Gardens. The Damansara subdivision north-west of Kuala Lumpur, though not in the city-proper, is the home of the only IKEA outlet in the country, and a cluster of locally operated malls like Cathay Multi Screen Cinemas, The Curve, Ikano Power Centre and One Utama.

Apart from shopping complexes, Kuala Lumpur has designated numerous zones in the city to market locally manufactured products such as textiles, fabrics and handicrafts. The Chinatown of Kuala Lumpur, commonly known as Petaling Street, is one of them. Chinatown features many pre-independence buildings with Straits Chinese and colonial architectural influences. Kuala Lumpur's Central Market (Pasar Seni), which was once the city's wet market, offers an assortment of arts and craft merchandise, varying from antiques and paintings to souvenirs and clothing.

In 2000, the Malaysian Ministry of Tourism introduced the mega sale event for shopping in Malaysia. The mega sale event is held thrice in a year—in March, May and December—where all shopping malls are encouraged to participate to boost Kuala Lumpur as a leading shopping destination.