SANDAKAN - Borneo, Sabah, Malaysia

Sandakan formerly known at various times as Elopura, is a town in Sabah, Malaysia. It is the second largest town in Sabah after Kota Kinabalu. It is located on the east coast of the state 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.
Before the founding of Sandakan, Sulu Archipelago was the source of dispute between Spain and the Sultanate of Sulu for economic dominance in the region. Sandakan began to prosper when the British North Borneo Company (BNBC) started to build a new settlement in 1879, developing it into an active commercial and trading centre as well as making it the main administrative centre for North Borneo.
Sandakan is one of the main ports for oil, tobacco, coffee, sago, and timber exports. Other economic activities include fishing, ship building, eco-tourism, and manufacturing. Among the tourist attractions in Sandakan are Sandakan Heritage Museum, Sandakan Cultural Festival, Sandakan War Memorial, Sepilok Orang Utan Sanctuary, Turtle Islands National Park, and Gomantong Caves.