- Sandakan Puteri Indah HouseSandakan5.6
- Sandakan Spacious and Comfortable Pool View CondoSandakan7.7
- Ayana Holiday ResortKundasang7.3
- D'Gaia Homestay SandakanSandakan8.8
- Sea Star Resort SempornaSemporna8.6
- Dongorit Cabin House 1Kundasang8.5
- Azrien Homestay KundasangKundasang8.9
- My Dream Hotel7.0Kampong Ayer
- Marine Bay Hotel7.5Sandakan
- Lodge88 ( l l )Ranau7.0
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