Sandakan Massacre Memorial (Malay: Tugu Peringatan Pembunuhan Beramai-ramai Sandakan) consists of three monuments which commemorate 30 Chinese victims, most of the members are local elite of an underground movement who been executed on 27 May 1945 along with several other victims during the Japanese occupation of North Borneo.

On the orders of the officer on duty during the time, Taisa Machiguchi Taku by the responsible Borneo Kempeitai on 6 May 1945, Kwan Yun Hin, the former chairman of the Chinese Chamber of Commerce Sandakan and representative of the Chinese population in British North Borneo together with seven other persons was arrested.

On the basis of alleged confessions, they were convicted in absentia by the District Court of Sandakan.

It is generally believed that the number of victims is far greater than the recorded list of names on the memorial stone.

Shortly after the war, the town residents erected a monument for all victims of the occupation in Sandakan.

The monument standing in the left listed the names of the executed Chinese people.