Sandakan War Memorial or Sandakan Memorial Park is located in the outskirts of Sandakan, Sabah Borneo. The site is just next to the actual POW (Prisoners of War) camp which was set up during the World War Two Japanese Occupation from 1942 to 1945 which witnessed the death of 2400 Australian and British POW held by the Japanese here. This war memorial was officially opened on the 15th February 1999 and the memorial park is dedicated to the men who lost their lives in the Borneo Death Marches during the Second World War.