Sepilok Nature Resort 3*

Sepilok Forest Edge Resort

Sensi Backpackers Hostel

Secret Sanctuary Exotic Luxurious Living 2*

Seasons Street Lodge

Seapark Condotel 1*

Seafront Sandakan Hotel 1*

Seafest 3*

Sea View Sandakan Budget & Backpackers Hotel 1*

Saramo Hostel 1*

Sarakraf Pavilion 2*

Sandakan 3*

Sanbay Sandakan Hotel 3*

Sanadakan 3*

Salim Inn

Sabah Tea Garden Cottages 3*

Sabah Hotel Sandakan 4*

Sabah Golf and Country Club

Sabah 4*

SKYPOD Hostel

S'kan Styles Hotel 3*

Riverside Majestic 5*

Regal Court Kuching 3*

Ramai Sandakan 2*

RH Hotel Sibu 4*