Just had a 4 night stay here so thought I'd add a few things since there are few reviews. We paid about $130 total with taxes by combining the SPG 3rd night free with the Citi Prestige 4th night free. Great deal for a decent hotel. We were upgraded to a sea-view room despite having no status with SPG beyond a basic member. The sea-view rooms are nice as they have windows on the side of the building as well as facing out to the water, all rooms do have decent views.

The pool is great, it was really crowded our first two days as they were national holidays, after that it wasn't a problem. The staff is friendly but I'd say just 'ok' overall. We only ate breakfast in the hotel one day, it was offered at 32RM per person net at check in. The mall the hotel is on top of is terrible but there is the McD's and Kenny Roasters. There is also a decent Japanese place on the ground floor (basic rolls were $2US, fancier rolls $4-5.) If you want really cheap food, the main market is next door and has lots of places to eat on the second floor. A noodle soup was about $1, a piece of fried chicken less than that. We ate there twice and drank their free ice water without ill effects. If you want to buy alcohol, there's a grocery store past the neighboring ocean-front restaurants.

The hotel was nice enough but I think it will age poorly. It's built cheaply and you can already find things falling apart.

Taxis are 30RM to or from the airport and we couldn't find anyone who would do it for less. Hopefully Uber comes to Sandakan soon. They have it in KK now and prices are about 1/4 of the local taxi mafia prices.