Sandakan,formerly known at various times asElopura, is the second-largest town inSabahafterKota Kinabalu City, on the north-eastern coast ofBorneoin Malaysia. It is located on the east coast of the island in the administrative centre ofSandakan Divisionand was the former capital ofBritish 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, andGomantong Caves.