Sandakan Massacre Memorial consists of three monuments which commemorate 30 Chinese victims, most of the members are local elite of an underground movement who been executed on 27 May 1945 along with several other victims during the Japanese occupation of North Borneo. The memorial was built on the spot where the massacre took place and where the victims were buried. It is located near a Chinese cemetery on a hill above the old town centre of Sandakan.

Sandakan formerly known at various times as Elopura, is the capital of the Sandakan District in Sabah, Malaysia. It is the second largest city in Sabah after Kota Kinabalu. It is located on the Sandakan Peninsula and east coast of the state in the administrative centre of Sandakan Division and was the former capital of British North Borneo. In 2010, the city had an estimated population of 157,330 while the overall municipal area had a total population of 396,290. The population of the municipal area had increased to 439,050 by the 2020 Census.