Sandakan (,
Jawi: , ) 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. The town has an estimated population of 157,330 while the surrounding municipal area has a total population of 396,290.