This memorial is to commemorate a tragedy and atrocity which struck Sandakan in World War II, 1945. Approximately 2,400 Australian and British prisoners of war (POW) who were held by the Japanese in the Sandakan POW camp and forced to take part in the Death March in North Borneo died. Some 1,400 Australians and British soldiers lost their lives during the 3 death marches from Sandakan to Ranau. Those ailing servicemen had to walk a 250 km trail through the rugged Borneo jungle interior in dire health conditions.

Sandakan Memorial Park is situated about 11 km outside of Sandakan, the former site of the notorious World War II POW camp now locates the suburb of Taman Rimba. The Park is well maintained and beautifully landscaped, which makes it ideal for solitary soul-searching strolls. The park also includes a small museum that serves as a memorial to POWs. The memory of World War II is emphasized by the rusting remains of an excavator and a generator and a boiler which still lie in their original positions near the steps leading up to a small Commemorative Pavilion.

A pilgrimage to Sandakan Memorial to commemorate fallen ancestors and civilians are made a norm annually by retired servicemen and family members. This is a must visit for history enthusiasts.