TL;DR. Eat where the place tells the story. For a once-in-a-trip dinner, pick a charcoal seafood table on the Sim Sim stilt-village boardwalk over the sea [3] or colonial high tea on the croquet lawn at the English Tea House [4]. For the local soul of Sandakan, hunt the UFO tart and a bowl of springy “Little-Hong-Kong” pork-and-fish noodles in a heritage kopitiam at breakfast [1][8]. In Sepilok, your evenings belong to a single standout jungle kitchen — The Nest at Forest Edge — because choice out there is genuinely thin [5][28]. Eat seafood at lunch/dinner, kopitiam at breakfast, and book the no-menu fishermen’s table a day ahead.
Why Sandakan eats the way it does
Sandakan was the “Little Hong Kong of North Borneo” — by the 1920s–30s a cosmopolitan Cantonese-merchant port whose timber and rubber money built dense shophouses [6][25]. Hainanese settlers founded the kopitiam (coffee-shop) culture; Hakka is the Chinese community’s internal lingua franca and shows up on the plate — pork-laced “Hakka style” added to otherwise fish-heavy noodles [7][8]. Layer on Kadazan-Dusun raw-fish dishes, a Sulu/Bugis Muslim street-food side, and some of Borneo’s freshest seafood, and the result is a small town that punches far above its size [12]. Eat the heritage, not the hotel buffet.
⚠ Timing & traps. Breakfast legends (Sim Sim noodles, fish noodles) routinely sell out before 10am — go early [3]. Kim Fung night market is Saturday-only; the seafront Downtown market runs Mon–Thu evenings [24]. Best weather window is roughly Mar–Sep (drier); the NE monsoon peaks Nov–Feb — fine for town kopitiams but it can chop up Sim Sim/Kinabatangan boat dining. Heat is year-round equatorial, so the breezy waterfront and rooftop tables earn their keep.
Budgets are gentle: a full local day of meals runs RM30–50 (≈ €6–11), night-market plates under RM15 (≈ €3.20) [11]. EUR conversions below use €1 ≈ RM 4.70 (June 2026).
The dishes to chase
| Dish | What it is | Hunt it at | Where / vibe |
|---|---|---|---|
| UFO tart | Butter-sponge base, eggy custard, fluffy meringue “flying saucer” — a 1955 accident by Hainanese baker Fu Ah On who over-baked his tarts; locals nickname it “cow-dung tart” [1][2] | San Da Gen, Wing Hup Lee, Gold Crown, Bun Hock | Town centre / heritage |
| Sandakan spring noodles + century-egg dumpling | Springy “rubber” egg noodles, crisp deep-fried pork, pork-and-century-egg dumplings — pure Hong-Kong-diaspora breakfast [8][9] | Kau Kee G68 / “Bridge No.7”, Sim Sim | Sim Sim / offbeat |
| Fish(-paste) noodles | Noodles made from fish paste; “they take their fish seriously here,” served clear, curry, prawn or Hakka style [8] | Kedai Makan Kong Teck (Mile 7), Bak Seng Lau | Suburban / local |
| Seafood bak kut teh | The coastal twist on herbal pork-rib soup — fresh prawns, clams, fish in a peppery wolfberry/star-anise broth [5local] — peppery-er than KL’s [13] | Nam Chai (南财), Good Taste | Nam Tung / local |
| Sang nyuk mian | Hakka “raw-pork noodle”: sliced pork poached in a cloudy broth, dry (kon lou) or soup [14] | Moon n Star / Moon & Star (Mile 6) | Taman Tyng / local |
| Ngiu chap | Mixed beef-noodle soup with tripe & meatballs — “cures hangovers, bad days, and rainy mornings” [11] | Kedai Kopi Ngee Lee, Kah Hiong | Local |
| Hinava | Kadazan-Dusun ceviche — raw fish “marinated in lime juice, chili, ginger, and shallots” [12] | The Nest (Sepilok), tamu markets | Sabahan / offbeat |
| Ikan / lokan bakar | Charcoal-grilled fish, stingray or clams with sambal — “fish already half fried and grilled when an order is made” [16] | Sim Sim village, Pasir Putih | Waterfront / offbeat |
| Coconut pudding | Set with coconut milk (not water), served in a real coconut shell [2] | Kedai Makan Ngee Lee | Nam Tung / local |
| Avocado sticky rice / avocado cake | Sandakan grows great avocado; the milky-sweet local answer to mango sticky rice [9] | Soul Sweet Café, Urban Café, Crowd 99 | Town café / mixed |
| Latok (sea grapes) | Crunchy “caviar of the sea” seaweed — one of SE-Asia’s oddest textures [11] | Pasar Tamu weekend market | Market / offbeat |
([5local] peppery-broth note synthesised from Nam Chai write-ups [11][13].)
Tables with a story
Sim Sim Water Village — eat over the sea ◦ offbeat ◦ ~3 km E of centre
The original townsite of Sandakan (founded 1879): hundreds of wooden stilt houses on the sea, linked by plank walkways, over a century old [17]. The famous eating is on Bridges 7 and 8 [3].
- Kau Kee (九记), G68, Bridge 7 — iconic spring noodle + century-egg dumpling; 6–11am daily, sells out before 10am [3]. (Also written up as relocated “Bridge No.7 / Lee Hao Fook” — confirm locally [10][36].)
- Sim-Sim 88 Seafood (森森), Bridge 8 — steamed fish, butter prawns, clams, fried baby squid; “they don’t even need to use MSG”; 6:30am–3:30pm & 5:30–9:30pm, cards OK [3][16]. Salted-fish fried rice is a local order here [11]. Chef Ah Kit “insists on only cooking with the freshest seafood” — pre-order helps [13].
Persatuan Perikanan Sandakan (Fishermen’s Association) — no-menu legend ◦ offbeat ◦ town
A four-table, no-menu room: you eat whatever was freshest off the boats that day, “all you need to do is to say ‘yes’ to all of them.” Reserve ahead [9][10]. The single most “Sandakan” dinner you can book.
English Tea House & Restaurant — colonial high tea ◦ touristy (worth it) ◦ town hill
Set in Newlands, the restored colonial residence beside the home of writer Agnes Newton Keith (Land Below the Wind, 1939); “sprawling green lawns” and a croquet lawn overlooking Sandakan Bay and the Sulu Sea [4]. High tea, scones and a colonial-garden setting are the draw — food is “mixed to positive,” view and atmosphere are the reason to come [22]. Expect “a single scone larger than the palm of your hand and a pot of tea” [2].
Ba Lin Roof Garden — sundowner with a view ◦ mixed ◦ town
Sandakan’s only rooftop garden bar-bistro, on top of NAK Hotel, looking over the bay; western comfort food (burgers, pizza, pasta), cocktails, vegetarian/GF options, late dessert menu [23][9]. Come for the sunset over the bay, not a culinary pilgrimage.
Seafood with salt in the air
| Place | Why go | Tag |
|---|---|---|
| Waterfront Seafood Bar & Grill | Open-air, “right by the sea” at Harbour Mall; white clams & dry butter prawns, generous portions, beer — the easy in-town seafood night [18][19] | Waterfront / touristy |
| Ocean King Seafood (海上皇王) | Large open-air floor over the water at Batu Sapi; live tanks — pick your own; #5 of 83, ⚠ pricier, reviews mixed on value [20][21] | Batu Sapi / mixed |
| Empire Seafood (傅貴林門) | Locals’ choice for sang har mee (rich-broth fresh-prawn noodles) & kam heong / butter crab, Mile 6 [9][12] | Suburban / local |
| The Sea Garden, Sim Sim | Waterside seafood option in the Harbour-Mall orbit [34] | Waterfront / mixed |
Markets & street food
- Sandakan Central Market (Pasar Umum) — three floors; the seafood-noodle and “original homemade kueh teow with deep-fried pork” stall (Level 3, since 1940) are the targets; 5–11am [10][36]. Waterfront / touristy-but-real.
- Kim Fung Night Market — Saturday only, 5–10pm, ~6.5 km from centre; “hundreds of makeshift stalls” of Chinese + halal street food (satay, grilled chicken, BBQ corn, dumplings), lion/fish dance from 8pm; “an authentic local market… not a tourist-oriented destination” [24]. Offbeat.
- Sanda’Gen Downtown Night Market — on the seawall at Coastal Road (Tembok Bandar), ~36 food stalls, breezy seafront eating, evenings Mon–Thu [37]. Seafront / offbeat.
- Sejati Walk Night Market (Mile 7) — Thu–Sun 4–11pm; nasi kerabu, laksa Penang, satay, apam balik, murtabak; easy parking [2]. Local.
- Pasar Kim Fung (Mile 4) — all-day stalls: pan-fried dumplings, paus, yam puffs, tau fu fah, chicken wings [10][36]. Local.
- Pasir Putih food court — grilled clams (lokan bakar) over charcoal [12]. Local.
Heritage kopitiams & bakeries (breakfast-to-teatime)
| Spot | Order | Tag |
|---|---|---|
| San Da Gen Kopitiam (next to NAK Hotel) | Owner collects “all the traditional local favourite foods under one roof” — UFO tart, laksa, kopitiam classics [7][10] | Town / convenient |
| Kedai Kopi Wing Hup Lee (Mile 5/6) | “Thin-crust egg tart” sold out fast after baking, prawn noodle, curry laksa [1][10] | Suburban / local |
| Gold Crown Bakery (金冠) | UFO tarts, cream puffs, egg tarts; “crispy base and sweet meringue custard” [13][10] | Tanah Merah / local |
| Bun Hock Bakery (Taman Sibuga) | Old-school UFO tarts to take away [10][36] | Suburban / local |
| Kedai Yap Syn Kee (Jln Cecily) | 70-yr-old homemade grass jelly / cincau with evaporated milk & shaved ice — runs out within an hour [2][10] | Town / offbeat |
| Kedai Makan Ngee Lee (義利) | Coconut pudding in the shell, Cantonese roast [2][36] | Nam Tung / local |
| Crowd 99 / Urban Café / Soul Sweet | Avocado shaved-ice & cake, lai liu fah, weekly soft-serve — modern café break [9][13] | Bandar Utama / touristy |
UFO tarts are ~RM2.50 (≈ €0.53) each [1]; a genuine 70-year heritage snack now famous enough to be exported (kaya/matcha versions sold in Singapore) [15]. 5 May is Sabah’s “UFO Tart Day.” [1]
Sepilok — manage expectations, eat well anyway
Out at the orangutan/Rainforest-Discovery cluster (Mile 14), “your eating venues are severely limited” — most dinners happen at your lodge, and prices jump versus town [28]. The bright spot is real:
| Place | What you get | Tag |
|---|---|---|
| The Nest @ Sepilok Forest Edge | “The most interesting menu in the whole Sandakan area” — “Bornean Contemporary” + western: hinava RM36 (€7.7), asam pedas oxtail RM63 (€13), Sepilok lamb curry RM48 (€10), nasi lemak burger RM31, pakis jungle fern; pondside, lit-up-at-night, “Dining Under the Stars”; 7am–10pm [5][29][33]. ⚠ “always seem to have a couple of items missing” — have a plan B [35] | Sepilok / best-in-area |
| Sepilok Nature Resort terrace | Cooked-to-order breakfast, all-day deli, east-meets-west fusion on a terrace over the lodge lake/forest [30] | Sepilok / lodge |
| The Lake Bistro & Bar | Malay + international, lake views; pizza and wine the popular picks [35] | Sepilok / casual |
| Banana Cafe @ Sepilok Jungle Resort | Simple jungle fare, open into the evening (Jln Rambutan, Mile 14) [26][35] | Sepilok / budget |
| Kafeteria Sepilok | Steps from the Orangutan Centre; the cheap-and-cheerful warung: nasi goreng RM8.50 (€1.80), sandwiches from RM6, cold coffee RM2.80; daily 8–4, cash only [27][29] | Sepilok / offbeat-budget |
| Sepilok Nature Lodge restaurant | Nicer-than-neighbours, western-leaning; ⚠ pricey — “RM98 for a meal for two (with beer),” wine to RM160/bottle [28] | Sepilok / lodge |
Plan: lunch near the sanctuary at Kafeteria, dinner at The Nest (reserve), and don’t expect a town-grade kopitiam scene in Sepilok itself [28][27].
Day-trip dining: Kinabatangan river lodges
If you overnight on the river (Sukau/Bilit) for wildlife, meals are buffet, included, sourced locally — simple but good, with local beer/wine. At some lodges dinner is barefoot, sarongs offered, with raised riverside tables for sundown views [31]. Atmosphere over à-la-carte; you’re here for the river, and the food keeps pace.
Food tours & cooking classes
No dedicated Sandakan-town cooking school surfaced for 2026 — the self-guided food trail (Sim Sim → Central Market → kopitiams) is the move [10][36]. For hands-on, the best Sabah option is a Sabah Traditional Cooking Class (Papar, near Kota Kinabalu): market tour + family-home cooking of rendang/likku with “Mummy Halimah,” min. 2 people, book a day ahead [32]. Operators such as TYH Borneo also run Sabahan cooking experiences on request [33b].
([33b] TYH Borneo Tours cooking class [33].)
If you only do five things
- Sim Sim breakfast — spring noodle + century-egg dumpling on Bridge 7, before 10am [3].
- A UFO tart with kopi at San Da Gen or Wing Hup Lee [1].
- Charcoal seafood over the water at Sim-Sim 88 or Waterfront [3][18].
- High tea on the colonial lawn at the English Tea House [4].
- One good Sepilok dinner at The Nest — booked, with a plan B dish [5][35].