A poignant piece of Sandakan's ethnic puzzle, this cemetery was founded in the 1890s by Kinoshita Kuni, known as the successful madam-manager of Sandakan's lucrative 'Brothel 8'. Today's cemetery is small, but at one time there were hundreds of prostitutes buried here. A monument to the fallen Japanese soldiers of WWII was erected in the cemetery in 1989. To get here climb the Tangga Seribu to Lg Istana and turn right, following signs to the cemetery.