Park View Hotel Hotel Central Sandakan Nak Hotel Hotel Sandakan Sanbay Hotel Four Points by Sheraton Sandakan
| Borneo Cove Hotel Hotel City Star Swiss-Inn Waterfront Sandakan Hotel Hsiang Garden Hotel Seafront Sandakan Sea View Sandakan Budget & Backpackers Hotel
| The Mark's Lodge Sepilok Jungle Resort Hotel City View The Pavilion Hotel Sabah Hotel Bunibon Backpackers Sandakan
| BEST WESTERN Sandakan Hotel & Residence 2 Inn 1 Boutique Hotel & Spa
|