You can fly direct from Kuala Lumpur, Kota Kinabalu or  exploring from town to town from Tawau passing by Lahad Datu like what i have suggested, to arrive Sandakan. While you are in Sandakan, visit these few places, i.e. The Turtle Islands Park, Sukau Rainforest Lodge, Sipilok Oran Utan Sactuary, Lankayan Island, Agnes Newton Keith's House  and Crocodiles Farm.
 
The Turtle Islands Park, lying some 40 kilometers north of Sandakan and close to the Philippines border, comprises of 3 islands - Selingan, Bakkungan Kecil and Gulisan. It covers an area of 1,740 hectares which includes the surrounding coral reefs and sea. The Park is famous for its green and hawksbill turtles which lay their eggs on the beaches of the islands. You can travel to Park depart by boat from the Sandakan harbour and the trip takes between 45 minutes and 3 hours. 
 
Lankayan Island is located in the Sulu Sea, the northeast coast of Sandakan. This is a small island paradise with only one dive resort, surrounded by stretches of white sandy beaches, swaying casuarinas and beautiful sunsets. Described as a true macro-world paradise , there are also larger marine creatures such as leopard sharks, marbled stingray and giant grouper as well as schools of bumphead parrotfish, yellowtail barracuda and scads.

Sipilok Oran Utan Sactuary, the world's largest orang utan (Man of the Forest) sanctuary is just 40 minutes away from downtown Sandakan. To visit, take a taxi or "Sepilok" buses from the station near Central Market in Sandakan.

Sukau Rainforest Lodge, set amid the tropical rainforest beside Sabah's great Kinabatangan River! The Lower Kinabatangan area is estimated to have the largest concentration of wildlife in all of Malaysia.  Reached from Sandakan by a 2-hour overland journey and short river trip, this beautiful Malay-style lodge on stilts will introduce you to the magic of the surrounding wildlife sanctuary. Riverboat 'safaris' will show you some of the 200 species of exotic birds - and the extraordinary Proboscis monkeys that congregate in the treetops at sundown.

Agnes Newton Keith was the American wife of a British officer of the North Borneo Trading Company in the 1930's. She was the only American among the 70 Westerners stationed in Sandakan. Her book The Land below the Wind is about the story of their life in Sandakan at that time. Her house is well maintained and is located at the hill side somewhere around town centre. If you wish to find out more about her life at that time, and to get something to read, try this book "Land Below The Wind ", this is really a fantastic book! you can get it from Amazon.com.

Crocodile Firm is locate at Mile 8 of Jalan Labuk. you can easily get a cab or bus to get there.  


....Next : Spur to the Summit of Mt Kinabalu