If you plan to have a city tour in Sandakan, the Puu Jih Shih Buddhist Temple at the south of the city is definitely the place that you do not want to miss, no matter you are a buddhist or not. It is located on the hilltop, with a breathtaking panoramic view of Sandakan Bay. The temple is about 2.5 miles (5KM) away from the town. You can get there by bus, but it will drop you at the foothill and you have to walk half a mile (1 KM) to go up there. So I recommend you get a taxi to send you there directly. It costs about RM5 - 6 (USD 1.50).