Sandakan is a large touristic city not primarily known for scuba diving but more for Turtle Islands Park.

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Sandakan is the second largest town in Sabah and serves as a getaway for many touristic trips. You can visit the orangutans at Sepilok Orang Utan Sanctuary, take a river cruise along the Kinabatangan River where you can see many birds and wild elephants or visit the Gomantong Caves. Turtle Islands Park consisting of Pulau Selingan, Pulau Gulisan and Pulau Bakkungan Kecil are world famous because they are used for turtles to lay their eggs. Strict rules regarding turtles apply on Selingan as it is the island with the world's oldest turtle hatchery and overnight tourists. Rangers check whether nobody enters the beaches between sunset and sunrise, all to protect the turtles. For diving and snorkeling it is best to book a tour to Lankayan Island or to some of the Turtle Islands.

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