If you want to go to Sandakan...
If you want to go to Sandakan and require a decent quality hotel, this is about the only one there is. (There is another in town, but it does not have a swimming pool.) The people who run the Sabah Hotel know they have a monopoly, so you don't get particularly good value, or particularly good service, or even particularly good food. But there's nothing particularly bad either, and it's better than sleeping in the jungle.