Sandakan District

The Sandakan District () is an administrative district in the Malaysian state of Sabah, part of the Sandakan Division which includes the districts of Beluran, Kinabatangan, Sandakan, Telupid and Tongod. The capital of the district is in Sandakan City.
Demographics.
Sandakan district is the third largest of Sabah's 25 districts, with 396,290 inhabitants after Kota Kinabalu and Tawau.