Sandakan is a starting point for ecotourism destinations such as the Sepilok Orang Utan Sanctuary, Labuk Bay Proboscis Monkey Sanctuary,Turtle Islands Park, Kinabatangan River and Gomantong Caves.

The Gunung Mulu National Park in Borneo (near Miri) is a UNESCO World Heritage Site with caves and karst formations. The caves are home to over 5 million bats who exit the caves in search for food every evening in a spectacular way.