Four Points by Sheraton Sandakan

The infinity pool on the 13th floor looks out over the waterfront, while the spacious rooms are blessed with wonderful views and feature big comfy beds, flat-screen TV, desk and minibar. The old B&W photos of Sandakan add charm. The Eatery Restaurant boasts a huge buffet breakfast, Best Brew serves cocktails and chilled beer, and there's a cafe with good coffee and cake.