Sandakan is the second-largest city in Sabah, East Malaysia, on the north-eastern coast of Borneo. It is located on the east coast of the island and it is the administrative centre of Sandakan Division and was the former capital of British North Borneo. Sandakan is known as the gateway for ecotourism destinations in Sabah, such as the Sepilok Orang Utan Rehabilitation Centre, the Rainforest Discovery Centre, Turtle Islands Park, Kinabatangan River and Gomantong Caves.
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Based on former visitors to Sandakan, Sabah the following are the most recommended top 10 accommodation in Sandakan.

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Blk 29, Jalan Pelabuhan Lama. Sandakan, Sabah
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Km 1, Jalan Utara Sandakan, Sabah
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Block 83 , 4TH Avenue, Town Centre Sandakan, Sabah
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Hs 12, Sandakan Harbour Square Sandakan, Sabah
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Jalan Rambutan, Sepilok Sandakan, Sabah
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Lot 126, 1st Floor, End Of Jalan Dua, Harbour Square 14 Sandakan, Sabah
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Lot 5A-B & 6A-B, Block 24, Jalan Lebuh 2, Sandakan, Sabah
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Lot 1, Block 43, Fourth Lane, Leila Road Sandakan, Sabah
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1St Floor, Lot 2A-4A & 2Nd Floor, Lot 3A-4A, Wisma Wemin, Leila Road Sandakan, Sabah
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Jalan Leila, Mile 1ΒΌ Sandakan, Sabah
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