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Batu Sapi
https://commons.wikimedia.org/wiki/Category:Batu_Sapi#/media/File:Sandakan-Sabah-BatuSapi-04.jpg
CEphoto, Uwe Aranas
Batu Sapi (GPS: 5.79764, 118.0418) is a rock formation beside the river to the south of Sandakan, Sabah. This rock formation was created by water erosion, current and waves over millions of years. It now stands at the estuary surrounded by mangrove and the fast encroaching Sandakan town. Over the years, the area on the foreshore of Batu Sapi has been developed into an industrial zone.
Getting there
To reach the rock formation, go along Jalan Batu Sapi until the road forks into two, and follow the left fork. The area is now known as the Batu Sapi Heritage Park. There is an unattended pondok where, if manned, you would have to pay admittance fee (Malaysians RM1 for adults, RM0.50 for children, and for foreigners RM15 for adults and RM10 for children).Batu Sapi is 
on the Map of Sandakan, Sabah
Another view of Batu Sapihttps://commons.wikimedia.org/wiki/Category:Batu_Sapi#/media/File:Sandakan-Sabah-BatuSapi-05.jpgCEphoto, Uwe Aranas
Batu Sapi, seen from a different anglehttps://commons.wikimedia.org/wiki/Category:Batu_Sapi#/media/File:Sandakan-Sabah-BatuSapi-04.jpgCEphoto, Uwe Aranas
Entrance to Batu Sapi Heritage Parkhttps://commons.wikimedia.org/wiki/Category:Batu_Sapi#/media/File:Sandakan-Sabah-BatuSapi-09.jpgCEphoto, Uwe Aranas
Pondok at entrance of Batu Sapi Heritage Parkhttps://commons.wikimedia.org/wiki/Category:Batu_Sapi#/media/File:Sandakan-Sabah-BatuSapi-10.jpgCEphoto, Uwe Aranas
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