We were only spending one night in Sandakan, and weren't looking for any fancy, so we didn't expect too much. We were hoping for a good night's sleep through, and that was hard to come by at this hotel. Walls had no sound baffling, and there the plumbing also transmitted a lot of sound... a toilet would flush three floors above and your would hear it all the way done.
The room wasn't exactly sparkling, but on the positive side the location was central, so if you aren't noise sensitive (or perhaps just willing to use earplugs), it might work for you as a budget hotel.