Sandakan Division is an administrative division of Sabah, East Malaysia, on the island of Borneo. It stretches diagonally from the northeastern coast of Sabah to the state's central region. With an area of 28,205 square kilometres, it occupies 38.3% of Sabah's territory, and is thus the largest of the five administrative divisions of Sabah. It also has approximately 19.4% of Sabah's total population.
The main towns are Sandakan, Beluran, Kinabatangan, and Tongod. Sandakan port is the second largest after Kota Kinabalu. The port serves as a major timber export gateway. The Sandakan Airport serves the Sandakan division. Independent Power Producer, Elwar Engineering and Servest provide 3x 6 MW and 2 x 15 MW respectively of power generation capacity to the region.
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