As Sandakan was almost totally destroyed in World War II, there are few surviving buildings of any age. Some of the main sights today include:
- Agnes Keith House, also known as Newlands - two-storey home of local author Agnes Newton Keith and her husband Harry Keith (Conservator of Forests and Curator of the North Borneo Museum). The Keiths lived on this site from 1930 to 1952: they rebuilt the present house on the foundations of their pre-war home which had been destroyed in World War II. Mrs. Keith wrote several books about Sabah and its people, including Land Below the Wind, Three Came Home, and White Man Returns, and a novel, Beloved Exiles. The house has recently been restored after a number of years of neglect.
- Sandakan Memorial Park - built on site of the Taman Rimba prisoner-of-war camp.
- Japanese Cemetery - housing a memorial to the Japanese war dead on Borneo.
- St Michael's and All Angels Church - this beautiful granite church was built in 1897 and was one of Sandakan's few surviving pre-war buildings. It was recognized as one of the world's heritage since year 2005.
- Puu Jih Shih Buddhist Temple - completed in 1987, this fiery red and gold temple overlooks the town centre.
- Sam Sing Kung Temple - completed in 1887, it is the oldest building in Sandakan.
- Sandakan Mosque - completed in 1988, it lies next to the bay and Kampung Buli Sim Sim.
- Kampung Buli Sim Sim - stilt fishing village on the original site of Sandakan town.
- Sandakan New Market - one of the largest and busiest in Sabah.
- Crocodile Farm - located 12 km (7.5 miles) out of town, it houses more than 2,000 of the reptiles in concrete pools.
- Labuk Bay Proboscis Monkey Sanctuary - a perfect Proboscis monkey observation spot for tourists who wants to have a closer look at these monkeys in their natural habitat.
- Berhala Island.
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