Sandakan was the former capital of British North Borneo until 1946.
The town prospered in the early days due to its port with visiting traders from about the world.
Sandakan is an important town to Australian and British WWII history with the infamous Death Marches commencing here in 1945  and . After WWII the capital moved to Jesselton (now Kota Kinabalu).
"Sandakan" is derived from the Suluk word "sanda" meaning, to pawn and "kan" being the suffix. So "Sandakan" means the place that was pawned. Who pawned it, and to whom, remains a mystery.
The town does not see too many foreign tourists and specially non-asian tourists. Most people are nice and friendly if treated with respect and a smile but be prepared to be stared by everyone and to be the constant target of laughter and jokes by youngsters if you are from a different race.
Sandakan Airport (IATA code SDK) is connected directly daily with Kuala Lumpur and Kota Kinabalu by AirAsia , and to Kota Kinabalu by Malaysia Airlines  and its subsidiary MASWings  (which took over the rural air service from FlyAsian Express (FAX) on 1 October 2007). MASWings also has connecting flights with Tawau and Kudat.
From airport is possible to take taxi what is around 25-30 MYR to centre Sandakan or local bus for 2 MYR. Bus routes end around 5-7pm, definitely by nightfall. For bus just walk out from airport just hold to right and you can see big roundabouth and after roundabouth is bus stop. Walking distance is 400 meters only.
The bus will pass the junction to Sepilok Orang-Utan Rehabilitation Centre and you can ask to be dropped off here. The centre is about 4 km down the road and costs 3-5 MYR pp by taxi to get to (drivers will be waiting at the bus drop-off).
KK city to KK North Bus Terminal in Inanam. By public bus, go to the bus station on Jalan Padang across from the State Library (1.50 MYR, 20 min), or by taxi (~20 MYR).
KK North Bus Station (Inanam) to Sandakan. Several bus companies depart between 7AM-2PM, and 8PM (~5hrs, 43MYR).
Tung Ma Express (Tel: +60-(0)19-8827334 Mr Shim)-(buses from KK at 7AM, 8AM, 10AM, 12:30PM, 2PM, 8PM.
Sida Express (Tel: +60-(0)12-816 5524 Ms. Sanita Binte Sapena) has departures from KK at 7:30AM, 9:30AM, 11:30AM, 2PM, 8PM.
Bunga Raya Express (Tel: +60-(0)19-8999142 Ms. Suraidah Mohd) has departures from KK at 7:30AM, 9:30AM, 1:30PM, and 8PM.
You arrive in Sandakan at the express bus terminal on Jalan Utara. This is still approximately 15 minutes from downtown, and a taxi ride to downtown should cost RM 15.
Buses leave from the express bus terminal on Jalan Utara for Semporna at 730am, 8am, and 2pm.
Taxi - travel by taxi out to places such as Sepilok or the War Memorial is easy, however fare negotiation will be required as meters are not commonly available. Taxi to Sepilok wait and return 40myr. Proboscis Monkey Sanctuary 180myr. Airport from downtown 28myr. [Feb 2010]
Bus - there are buses and vans going everywhere in the areas around Sandakan, to the airport, Sepilok, Buli Sim Sim etc.
By foot - Sandakan is only a small town and it is easy to walk around. There is a walking trail which covers all the main sites.
By motorbike - Motorbike can be hired from Sea View Sandakan Budget & Backpackers Hotel(Lot 126, 1st Floor, Harbour Square 14, 90000 Sandakan. Tel: (60) 089 - 221 221. http://www.seaviewsandakan.com). Price for a day is 35MYR.
Sandakan has always been a predominantly Chinese city. Unlike most other parts of Sabah, the main Chinese dialect in use among Sandakan's Chinese is Cantonese. However, the most widely spoken Chinese dialect in Sabah, Hakka, is also widely spoken and understood, as is Mandarin. Among locals, the lingua franca is Bahasa Malaysia (Malay). Most residents are able to understand and speak at least basic English. Other races, such as the Bajau and Suluk, may be able to speak their own native languages but generally these native tongues are not in common use as a lingua franca within the community.
Sandakan Memorial Park - Located 11km from city, the memorial park is situated on the original site of the Japanese Prisoner of War camp. The memorial park is dedicated to the men who lost their lives in the Borneo Death Marches during the Second World War. A small museum in the centre of the park provides a sombre look at the atrocities which occurred. Negotiate a taxi to take you there (15 min), and expect to pay around RM 30 including waiting time. Entry is free.
Puu Gih Jih - a Chinese temple on top of a hill behind Sandakan where you can get beautiful views of Labuk Bay.
St Michael and All Angels Church - erected in the late 19th century, it is one of the oldest stone buildings in Sabah, and the only building in Sandakan to have survived World War 2.
Buli Sim Sim - a picturesque water village on stilts, 3 km east of town past the big mosque. Vans go there from Sandakan.
Agnes Keith House and Museum
Agnes Keith House and Museum - former home of author Agnes Newton Keith, now restored as a museum.
Sepilok - The Sepilok Orang Utan Rehabilitation Centre is where orang utans rescued from plantations and also from being kept as pets are re-adapted to living in the jungle. Most popular are the twice daily feeding times when the orang utans come out from the jungle. See the Sepilok page for more details.
Turtle Islands Park - Three islands in ths Sulu Sea where you can see turtles laying eggs and also turtle conservation at work. You can only stay on Selingan Island. Overnight stays on Turtle Island are now offered at a whopping 600myr per person although the lowest rate is 265 myr according to the Information Centre [Feb 2010]
Gomantong Caves - The massive cave is home to swiftlets and their nests are harvested as a Chinese delicacy. The harvesting processes involves people climbing to the roof of the caves with bamboo poles and ladders. Getting there/away: The easiest way to get to the caves is by car from Sandakan about 100 km away. Using public transport is difficult. The caves are on the itinerary of some tour companies.
Labuk Bay Proboscis Monkey Sanctuary - The journey to Labuk Bay is very rough and will take about half an hour from the main road, but it is worth it. You are guaranteed a sighting of these monkeys from a wooden balcony built in the middle of the mangrove forest. If you're lucky, you might even get to see some silvery lutungs and oriental pied hornbills. Learn more about the sanctuary here. It is definitely worth a visit, and can be arranged easily by a day tour. Entrance fee 150 MYR (August, 2012). There's a bus at ~9:00 a.m. for 15 MYR. Ask at the Tourist information office in Sandakan for more details.
Go on a river cruise on the Kinabatangan - The 560km Kinabatangan River, the longest in the state, flows pass some of the richest ecosystems on earth, especially just before it meets the sea. The Lower Kinabatangan and Sukau areas are known for its mangrove swamps and flood plains, and is home to its most famous inhabitants, the proboscis monkeys. Up river, you will go past interesting villages where the river is still the main highway. There are also opportunities to view wildlife, including elephants. The best way to do this is through tour companies from Sandakan and even Kota Kinabalu.
Visit the Botanical Gardens near Sepilok for a surprisingly good experience. Learn about Palm Oil and the rain forest. Walks and boats to enjoy.
Restoran Ajmeer Located at mile 3 (Hing Lee) and mile 4 (Bandar Prima). We are specialized in South Indian food and Malay-styled fried food. We also serves best lamb briyani in Sabah,fish head curry, dosai, idli, vadai and all Indian traditional food. We have been awarded as Cheap and Best Restaurant in town by Ministry of Domestic Trade and Consumer Affairs.
'Sandakan Curry House, , Beside Hotel Indah, Mile 4 , Bandar Indah. Indian and local food. Best Fish Head Curry In Town, Come & Try it...
Habeeb Restaurant, at the third avenue in the town. Serve nice Indian and local food. Please remember to taste the Roti Cobra here.
Imperial Bay View, in the newly developed Harbour Square. Serve nice Chinese food with reasonable prices.
Ocean King Seafood Restaurant, Pasir Putih. A pier-like structure over the water, with indoor and outdoor seating. No menus, just pick your creature from the tanks and tell the waitress/chef how you want it prepared.
Restaurant 2020, serves non halal Chinese cuisine, but is considered expensive by local standards. Located at Bandar Kim Fung, Mile 4.
English Tea House, at Mile 1 of Jalan Utara, nice ambience and serve traditional English Food.
Also, don't forget the steamboat at the Trig Hill it very tasty and the seafood is very big the price also very reasonably.
Tomato Sandakan. A casual restaurant serving local and western food. The menu is extensive and prices are very reasonable. Popular with locals and centrally located in town. Closing at 5pm.
Several famous hawkers' centre in Sandakan. There are a few hawkers' centre at Sandakan located at Central Market (2nd & 3rd floor), Bandar Kim Fung Market, and Mile Eight Market. They do provide you considered delicious foods (mostly Chinese & Malay Cuisine) and the prices are very reasonable. After you've finish your foods there, do not forget to buy some kuih (something like small cake) in the market in the same building (market).
The Eatery Start your day with a tasty breakfast, and enjoy delicious international or southeast Malaysian cuisine at The Eatery, an all-day dining restaurant at Four Points by Sheraton Sandakan. Call (60)(89) 244 888 for reservations.
Wrapped For a quick snack or coffee on the run, stop by at Wrapped deli at Four Points by Sheraton Sandakan or simply sit, relax and enjoy your cuppa with the Alfresco dining atmosphere.
About seven kilometres outside of town in a few shoplots, there's a number of entirely or partially Chinese vegetarian restaurants serving mock meat dishes. It's a good place to stop on your way back from the Memorial Park.
Urban Cafe, Lot 151, Ground Floor, Block G, Lorong Avenue 5, IJM, Bandar Utama, ☎ 089-238426. Speaks English, wireless internet and a/c. Situated not too far from Giant and McDonalds, a good stop for a cup of coffee, tea or fruit-based desserts if you are on your way to the Sepilok Orang Utan Rehabilitation Center or Memorial Park from town (if you travel by bus, just stop by 'Giant' hypermart and walk pass a small bridge to get to it, or call if you need directions. edit
A great place to spend your evening in Sandakan is the alfresco, BaLin roofgarden on the 8th floor of NAK hotel in town. With panoramic views of the coastline and the entire stretch of town, its one of the best places to catch the Sandakan sunset and festive firework displays. Tropically designed, it has a mixed assortment of seating and chill-out corners; making the Sandakan-night sky your personal kaleidoscope. An innovative dining experience to follow. Try down along the waterfront as this area is being developed with new places opening all the time.
The Best Brew Relax after a long day of business or sightseeing in the pub’s casual atmosphere, or kick back in the lounge for light snacks, cocktails, and a selection of beers from our Best Brews™ program.
Try Bandar Indah, 4 miles away 15 Ringgit from downtown, many Disco and late night bars. For the nightlife
May Fair Hotel 50MYR for a twin room. Rooms have AC, HW, TV, DVD player (big selection of movies in lobby) and WIFI. Filter water and hot water is also provided. The hotel is in the town centre.
Hotel City View at 60myr per standard room but dont expect a very quiet or a clean room without a few 'pets'. The hotel is in the town centre and the associated Hawaii Restaurant has a huge choice of excellent meals for 5 myr, popular with locals.
Hotel London, Lot D1-D2,Block 10, Jalan Empat (Next to Masjid Jamek Mosque), ☎ +6089-216366,216371 (firstname.lastname@example.org), . In the heart of the city is a great deal for budget traveler. The room is clean and beautiful as it is newly renovated. Free WiFi. Simple breakfast (toast and instant coffee) is served in the pleasant rooftop garden. Other facilities include tour arrangement, internet access corner and laundry. All rooms are ensuite and have satellite channel (DVD player upon request) and the hotel has a backup generator in case of power outage. 55-75RM (July 2011). edit
Hotel Seafront, Block 43, Fourth Land, Leila Rd, Sandakan, Tel: +089 222 233, . Located 5 mins walk to the water front. This hotel offers modern, clean and comfortable rooms suitable for the independent traveller wanting something mid-range. Internet is available in the foyer. Bookings can made via the website. Note that the hotel is 4 storeys and there is no lift.From 59 MYR single, 69 MYR double.
NAK Hotel, in Town Centre; behind HSBC and Standard Chartered banks, Malaysian Airlines office, central market & bus station, Tel: +6 089 272988, . The oldest, purpose-built hotel in Sandakan. Family run since 1966. A mix of history and the contemporary. Recently refurbished. Some rooms are thematically designed, with views of the sea. Others are not. Expect to pay MYR118 plus.
PAT'S Bed and Breakfast Lodge, Mile 1½ North Road, between bus station and city. Tel: 60 019 5843895 or 60 016 8345488. Manageress: Patricia Pascua. Family home atmosphere, clean dormitory rooms with fan or A/C. RM29 per pax. Comfortable living room and nice balcony. Kitchen for your own use. Laundry service available.
Harbourside Backpackers, +60 89-217 072. Brand new spotlessly clean hostel in Sandakan's new Harbourfront, close to the McDonalds and entrance to the Harbour Mall. Wifi, free computer with internet, satellite TV/DVD room. An excellent place to book cheap discounted last-minute Kinabatangan Safaris. Dorms RM25, double RM60.
Sandakan Backpackers. http://www.sandakanbackpackers.com/ Backpacker guesthouse with small dorm rooms at R25 and private rooms starting at R50. Free breakfast, tea and coffee. Laundry runs at an expensive RM15 per kilo. Run by the owner, Zaina, who doubles as a travel agent. On Harbor Square near Gentingmas Mall, near the KFC.
Sea View Sandakan Budget & Backpackers Hotel, Lot 126, 1st Floor, Harbour Square 14, 90000 Sandakan. Tel: (60) 089 - 221 221. http://www.seaviewsandakan.com Clean, quiet and safe located near the harbour opposite the Central Market. Upon arrival, guests are welcomed with traditional banana fritters and a drink. Fan and air-conditioned rooms are available from RM18 onwards. Price includes pancake breakfast. Tour packages for Sepilok Orang-Utans, Kinabatangan River Cruise, Labuk Bay Proboscis Monkey and Selingan Turtle Island can be arranged upon request. Motorbike is available.
Tai Lee Hotel, it is located in Block A, Bandar Kim Fung, Mile 4, Sandakan, Tel: +089-210220. Room rates start from RM53 to RM75. There are three different room types to choose from. It is a strategic and convenient place located in the middle of Sandakan, where buses and taxis are easily accessible, just in front of this Hotel. It is completed with WIFI, aircon and two channels of Astro (including Astro Sports, and Wah Lai Toi). Besides, there are shoplots including restaurants, pharmacies, supermarkets, etc.
WinHo Lodge, Off Lebuh Dua, Town centre, Sandakan. Comfortable beds and decent sized rooms for all budgets including dorms. Double rooms, come with A/C, free wifi, ensuite and TV, and start at RM55, possibly cheaper if booked through a hostel site. March 2012
Swiss-Inn Waterfront Sandakan, HS12, Sandakan Harbour Square, Sandakan, Tel: +089 240 888, Fax: +089 214 888, . Room rates start at RM140++. New hotel, located right on the waterfront esplanade. 138 trendy and compact rooms, all with A/C, free wifi and LCD TV.
Four Points by Sheraton,  is right on a scenic waterfront pedestrian promenade overlooking the Sulu Sea and a part of the Sandakan Harbour Square development, which offers an indoor marketplace and retail shopping mall within the new Sandakan CBD. Tel +089-244-888. Recently opened (July, 2012), the hotel has 299 comfy guest rooms and suites, most with waterfront views. They offer great facilities like an outdoor pool with a pool bar, a lobby lounge, an all-day dining restaurant, a gym, and a business centre.
Tour Groups - there are many outfits offering tours to Sepilok via Sandakan and will take is the other nearby attractions.
Turtle eggs, while illegal, are obtainable at the local wet market at a very cheap rate. Bringing it out, or even buying it, when found by the custom officers or wildlife officers can really ruin your trip as they will press charges again you. Do not try!
Do not get caught with turtle eggs in your luggage as police and customs officials will take a very serious view of this.