Sandakan is located on an inlet of the Sulu Sea, near the mouth of the Kinabatangan River. It was founded in 1874 as Elopura and was the capital of British North Borneo (now known as Malaysia state of Sabah) until 1947.
Main attractions in Sandakan:
* The Agnes Keith House
* world-famous Sepilok Orang Utan Rehabilitation Center
* Sukau Gomantong Caves
* Pulau Sipadan
* Sandakan War Memorial Park
* Labuk Bay Proboscis Monkey sanctuary
* Selingan Turtle Island
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