Bornean heath (Kerangas) forests are a unique and increasingly rare tropical forest ecosystem that remains little studied. We quantified tree floristic diversity in Kerangas forests in the Tutong White Sands, Brunei Darussalam, and investigated the influence of soil and environmental variables on community composition. Six 20 m x 20 m plots were established, where all trees of [greater than or equal to] 5 cm diameter at breast height (DBH) were identified and measured to determine stem diameter and basal area. We determined pH, gravimetric water content, and concentrations of total nitrogen (N) and phosphorus (P) in topsoil, as well as litter depth and percentage canopy openness. A total of 296 trees were recorded, representing 78 species in 59 genera and 38 families. Stem diameter, basal area, species richness, and species diversity differed significantly among the six plots. The NMDS ordination revealed that differences in tree community compositions were significantly associated with total N concentrations and percentage canopy openness. Despite the small sampling area, we recorded several Bornean endemic tree species (16/78 tree species; 20.5%), including several IUCN Red List endangered and vulnerable species. Our results illustrate the potentially high conservation value of the Kerangas forests in the Tutong White Sands and highlight the urgent need to protect and conserve this area.