Sandakan was like a bombed out town. The road from 32 miles away was still being under repair. The road going to Batu Sapi was heavily damaged although just completed a few years ago. The harbour view is still under construction but a small 2 star hotel is ready for occupation.You can enjoy the beauty of Sandakan bay from there while enjoying your food from a few restaurants located near the sea embankment. There is no beach but rocking fillings. Although there are lots of new buildings but these are located away from the sea and therefore do not provide a good view. Sandakan is famous for its food. Soto Makasar in town, Avocado and other fruits iced cocktail(ABC), fresh fish and prawns, and even Nasi Biryani from Azmeer Restaurant at Mile 3,Jalan Labuk. If you want to enjoy the view, you have to travel to the islands and rivers around the district. The town is really spoiled and haphazardly developed.

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