Puu Jih Shih is a beautiful Buddist temple set high on a hill of Tanah Merah at Sandakan Bay. The temple was built in 1987 and officiated by Joseph Pairin Kitingan, the Chief Minister of Sabah at the time. It is the largest Chinese temple in the town and is situated around 4 kilometres west of the town centre.

Due to its scenic setting, this location was once featured in the famous American television series The Amazing Race 4 in 2003.