We stayed 4 nights . Rooms were huge with tv, ac ensuite. Large bathroom. Towels provided and soap. Great free breakfast on the roof. Good location just 2 mins to town. Great food on the water front and for a great sunset view get to the nac hotel rooftop bar.
Sandakan good for turtle island visits. Highly recommended!

We stayed for 3 nights and we where surprised the size of the rooms and the cleanliness - both exceeded our expectations.
We especially enjoyed breakfast on the roof terrace each morning with the pool of terrapins.
On a personal note Sandakan is not one of the most appealling cities to stay in but it is home to some of the most friendly people we have ever met and is an excellent gateway to other attractions.

Hotel London was surprisingly good value for the 65 RM we paid for a twin room. It's in walking distance of everything in Sandakan, even the Agnes Keith house, if you're good at hill walking.
Breakfast is included on the roof garden, but it's nothing special, hardly worth the trek up the stairs (no elevator)

Stayed here for 2 nights. We had a room on the 2nd floor facing the back. There was no view as it was overlooking a storage area. The room was clean and attached toilet was clean. The room had tv. I would suggest to get a room on the 3rd floor facing the hill at the back, as it was beautiful with a small garden. There is no elevator, however. We didn't hear any prayers at all from the mosque.

The hotel also has a safe gated parking area for a few cars. The roof top garden is where breakfast is served. Breakfast is self-served, with toast and coffee/tea. There is free wifi throughout the hotel. It is a short walk from the busy downtown streets.