Sandakan, city and port, eastern Sabah, East Malaysia, northeastern Borneo. It is located on an inlet of the Sulu Sea, near the mouth of the Kinabatangan River, on the heavily indented east coast.

Sandakan Malaysia, Asia Looking out to distant isles across the Bay of Sandakan, where fishing trawlers dot the teal-blue waters, the former colonialist capital of British Borneo is a buzzing little city used by travelers as a gateway to the Sungai Kinabatangan and Sepilok.