Hidden away at a little corner of Sandakan, and perched on top of a small hill that is surrounded by tropical forests, Panganakan Dii Tropical Retreat is a place where guests will find peace and tranquility. Since its opening on 1st July, 2008, many of its guests have found that this is a wonderful place to spend a night or two. This is where guests can wake up to the nature's habitat. In the morning, it is common for one to hear the birds chirping away, or listen to the constant humming of the insects, or be surprised by the mysterious noise from the forests which isoften caused by the naughty monkeys chasing one another up in the trees. Although the squirrels don't really mixed with humans, these cute little animals are often sighted on the tree branches while they go searching for food after day break.