| 231 | Klinik Kesihatan Sungai Manila | Kampung Sungai Manila Sungai Manila | 90700 | Sandakan | Sabah | +608-9531377 | Yes | |
| 232 | Klinik Kesihatan Pulau Nunuyan | D/A Pejabat Kesihatan Kawasan Sandakan Tingkat 6, Wisma Persekutuan Beg Berkunci No.4 | 90300 | Sandakan | Sabah | | Yes | |
| 233 | KLINIK DR. IZATTY | LOT 2A, GROUND FLOOR, BLOCK 1, BANDAR KARAMUNTING, KM7, JALAN BOKARA | 90000 | Sandakan | Sabah | +608-9666296 | No | |
| 234 | Klinik Kesihatan Sandakan | Klinik Kesihatan Sandakan, KM 3.2 Jalan Utara | 90000 | Sandakan | Sabah | +600-89216305 | Yes | |
| 235 | KLINIK C G GOH SDN. BHD. | G1, WISMA AIA, BLOCK 30, JALAN DUA | 90000 | Sandakan | Sabah | +608-9211075 | No | |
| 236 | KLINIK NG | 1st Floor, Block C, Lot 9 Old Slipway | 90000 | Sandakan | Sabah | +608-9271643 | No | |
| 237 | Klinik Kesihatan Batu 10 | Batu 10 | 90009 | Sandakan | Sabah | +608-9667687 | Yes | |
| 238 | KLINIK DR KELVIN | BLOCK 18 LOT 167,G/F,PRIMA SQUARE, PHASE 2 MILE 4, NORTH ROAD | 90000 | Sandakan | Sabah | +608-9210724 | No | |
| 239 | KLINIK MANSOR SDN BHD | BLOK A1, LOT 7 (GROUND FLOOR) & LOT8 (GROUD FLOOR AND 1ST FLOOR) D/S SHOP BANDAR LABUK JAYA - - | 90000 | Sandakan | Sabah | +608-9225444 | No | |
| 240 | klinik syifa | BANDAR UTAMA, IJM PLACE,L BLOCK D3, LOT 93. GROUND FLOOR | 90000 | Sandakan | Sabah | +608-9464464 | No | |