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.

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.