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Sandakan formerly known at various times as Elopura, is the second-largest town in Sabah after Kota Kinabalu City, on the north-eastern coast of Borneo in Malaysia. It is located on the east coast of the island in the administrative centre of Sandakan Division and was the former capital of British North Borneo. The town has an estimated population of 157,330 while the surrounding municipal area has a total population of 396,290.
There are 72+ hotels available in Sandakan. Prices start at $14 USD per night.