山打根（英语、马来语：Sandakan），位于马来西亚沙巴州东海岸，人口大约15.73万（2010）。山打根是现任首席部长拿督斯理慕沙阿曼的政治基地，曾经吸引了大批的香港人到来做生意，加上景貌相似，有「小香港」之称。山打根是沙巴州内唯一以粤语为主的城市。

另外值得一提的是，山打根市是曾在轰动一时的日本电影《望乡》中以阿崎婆为代表的日本南洋姐们的主要生活地域之一。山打根这个城市，也因为那段鲜为人知的历史而成为当年日本众多下层女性被迫远赴南洋卖身的悲惨命运的见证者。

因为山打根市有很多华人通晓香港粤语，于是它也被称为马来西亚的小香港。

Sandakan (Malaysian pronunciation: [ˈsan daˈkan], Jawi: سنداکن‎, Chinese:山打根; pinyin:Shān Dǎ Gēn) formerly known at various times as Elopura, is the second-largest town in Sabah after Kota Kinabalu City, on the north-eastern coast of Borneo in Malaysia. It is located on the east coast of the island in the administrative centre of Sandakan Division and was the former capital of British North Borneo. The town has an estimated population of 157,330 while the surrounding municipal area has a total population of 396,290.