- 2 Inn 1 Boutique Hotel & Spa Sandakan, Malaysia
- D North Star Hotel & Spa Sandakan, Malaysia
- Hotel O Hotel Ramai Sandakan, Malaysia
- D'Gaia Homestay Sandakan, Malaysia
- Kinabatangan Wildlife Lodge Sandakan, Malaysia
- Homestay Teratak Kasih Astana Height Sandakan, Malaysia
- Hotel City Star Sandakan, Malaysia
- Ijm Condostay, Sandakan, Malaysia
- Hotel Kensington Sandakan, Malaysia
- Labuk Hotel Sandakan, Malaysia
- Izzanial Homestay Sandakan, Malaysia
- Prima B&B Hostel Sandakan, Malaysia
- Livingston Hotel Sandakan, Malaysia
- Marine Bay Hotel Sandakan, Malaysia
- Sepilok Nature Lodge - Formerly Known As Sepilok Nature Resort Sandakan, Malaysia
- Hotel O London Sandakan, Malaysia
- My Dream Hotel Sandakan, Malaysia
- One Avenue Hotel Sandakan, Malaysia
- The Pavilion Hotel Sandakan, Malaysia
- Sandakan Backpackers Hostel, Malaysia
- The Elopura Hotel Sandakan, Malaysia
- Sanbay Hotel Sandakan, Malaysia
- Sweethome Homestay Sandakan, Malaysia
- Tyng Garden Hotel Sandakan, Malaysia