Imperial Bay View
In the newly developed harbour square. serve nice chinese food with reasonable prices.
Habeeb Restaurant
At the third avenue in the town. serve nice indian and local food. please remember to taste the roti cobra here.
English Tea House
At mile 1 of jalan utara, nice ambience and serve traditional english food.
Restaurant 2020
Serves non halal chinese cuisine, but is considered expensive by local standards. located at bandar kim fung, mile 4.
Ocean King Seafood Restaurant
Pasir putih. a pier-like structure over the water, with indoor and outdoor seating. no menus, just pick your creature from the tanks and tell the waitress/chef how you want it prepared.
Several famous hawkers' centre in Sandakan
There are a few hawkers' centre at sandakan located at central market 2nd & 3rd floor, bandar kim fung market, and mile eight market. they do provide you considered delicious foods mostly chinese & malay cuisine and the prices are very reasonable. after you've finish your foods there, do not forget to buy some kuih something like small cake in the market in the same building market.
'Sandakan Curry House, , Beside Hotel Indah, Mile 4 , Bandar Indah. Indian and local food. Best Fish Head Curry In Town, Come & Try it...
Also, don't forget the steamboat at the Trig Hill it very tasty and the seafood is very big the price also very reasonably.
Tomato Sandakan
A casual restaurant serving local and western food. the menu is extensive and prices are very reasonable. popular with locals and centrally located in town.
About seven kilometres outside of town in a few shoplots, there's a number of entirely or partially Chinese vegetarian restaurants serving mock meat dishes. It's a good place to stop on your way back from the Memorial Park.