Sandakan is famous popular with its virgin tropical rainforest and second most tourist attractions after Kota Kinabalu.

Sandakan (Malaysian pronunciation: [ˈsan daˈkan], Jawi: سنداکن‎, Chinese: 山打根; pinyin: Shān Dǎ Gēn) 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.

Source: Sandakan - Wikipedia, the free encyclopedia

This paper is about the benefits when venturing into budget hotel business in Sandakan, Sabah. Complete with details and info-graphic information.