HOTEL
| Nama Hotel | Lokasi | No. Telefon |
| Hotel Sabah | Batu 1.5, Jalan Utara | 089-213299 |
| Hotel Sandakan | Bandar, Leboh 4 | 089-221122 |
| Hotel Sanbay | Batu 1.5 Jalan Leila | 089-27500 |
| Hotel City View | Bandar, Jalan 3 | 089-271122 |
| Hotel Nak | Bandar, Jalan Pryer | 089-272988 |
| Hotel En Khin | Bandar, Jalan 3 | 089-217377 |
| Hotel Samila | Bandar, Leboh 3 | 089-271555 |
| Hotel Mui Khin | Bandar, Jalan 2 | 089-217377 |
| Hotel Malaysia | Bandar, Jalan 2 | 089-218322 |
| Hotel May Fair | Bandar, Jalan Pryer | 089-219892 |
| Hotel London | Bandar, Jalan 4 | 089-216366 |
| Hotel New Sabah | No. 18, Jalan Singapura | 089-218711 |
| Hotel Ramai | Batu 1.25, Jalan Leila | 089-273222 |
| Hotel Hsiang Garden | Hsiang Garden, Jalan Leila | 089-273122 |
| Hotel Lee Garden | Hsiang Garden, Jalan Leila | 089-273600 |
| Hotel Lutana | Bandar Ramai-Ramai, Jalan Leila | 089-272111 |
| Hotel Jockey Lodge | Bandar Tong Huat, Batu 3, Jalan Utara | 089-221988 |
| Hotel Lagenda | Bandar, Jalan 2 | 089-228699 |
| Hotel Indah Sandakan | Bandar Indah, batu 4, Jalan Utara | 089-217870 |
| Hotel Tyng Garden | Taman Tyng, Batu 5, Jalan Utara |