Sandakan, located on the northeastern coast of Borneo in Malaysia, is a vibrant city known for its rich biodiversity and cultural heritage. As the second-largest city in Sabah, it plays a crucial role in the region's economy and tourism. Sandakan is a gateway to some of the world's most renowned wildlife, including orangutans and diverse marine life, making it a significant destination for eco-tourism and adventure seekers.

Founded in the late 19th century, Sandakan was originally a British colonial trading post. It played a vital role during World War II, serving as a strategic location in the Pacific theater.

Sandakan's economy is primarily driven by agriculture, particularly palm oil production, as well as fisheries and eco-tourism. The city serves as a commercial hub for the surrounding region, supporting various businesses and trade activities.

Tourism in Sandakan is centered around its natural attractions, including the Sepilok Orangutan Rehabilitation Centre and the Bornean Sun Bear Conservation Centre. Visitors can explore lush rainforests, enjoy river cruises, and experience vibrant local culture, making it a haven for nature enthusiasts and adventure travelers alike.