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2 Inn 1 Boutique Hotel & Spa
Amanson Signature Hotel
Benaria Hotel
Borneo Cove Hotel
Borneo Natural Sukau Bilit Resort
Borneo Sandakan Backpackers
Central Hotel Sandakan
D North Star Hotel & Spa
Four Points By Sheraton Sandakan
Gloria Swiss Hotel & Apartment Sandakan
Harbourside Backpackers - Hostel
Hotel City Star
Hotel City View
Hotel Kensington
Hotel Ramai Sandakan
Hotel Sandakan
Hotel Seafront Sandakan
Labuk Hotel
Livingston Hotel Sandakan
My Dream Hotel
Nature Lodge Sepilok
One Avenue Hotel
OYO 1026 Hotel Lutana
OYO 1027 Hotel London
OYO 1030 Nak Hotel Near Hospital Duchess of Kent
OYO 43930 Hotel Esplanade
OYO 563 Jockey Lodge Hotel
OYO 89851 Leila Hotel
OYO 90602 Hotel Hsiang Garden
Paganakan Dii Tropical Retreat
Prima B & B Hostel
Sabah Hotel
Sanbay Hotel
Sandakan Backpackers Hostel
Sandakan Central Hotel
Selingan Turtle Island
Sepilok Forest Edge Resort
Sepilok Jungle Resort
Sepilok Nature Resort
Sukau Greenview Bed And Breakfast
The Elopura Hotel
The Mark'S Lodge
The Pavilion Hotel
Tyng Garden Hotel Sandakan
Walai Penyu Resort - Campground
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