Sankhuwasabha District ( ) is one of 14 districts of Koshi Province of eastern Nepal. The district's area is 3,480 km<sup>2</sup> with a population of 159,203 in 2001 and 158,742 in 2011. The administrative center is Khandbari.
Bordering districts are Bhojpur, Tehrathum, Dhankuta, Solukhumbu and Taplejung in Koshi Province. Tingri County of Shigatse Prefecture in the Tibet Autonomous Region of China borders to the north.
The Arun River enters from Tibet at an elevation of about 3,500 meters (11,500 feet) and flows south across the district, forming one of the world's deepest valleys relative to 8,481 meter Makalu to the west and 8,586 meter Kangchenjunga to the east.
At the 2021 Nepal census, Sankhuwasabha District had 39,118 households and a population of 158,041. 7.55% of the population was under 5 years of age. Sankhuawsabha had a literacy rate of 79.89% and a sex ratio of 986 females per 1,000 males. 108,038 (68.36%) lived in urban areas.
Religion: 40.42% were Hindu, 28.84% Kirati, 26.74% Buddhist, 3.21% Christian, 0.45% Bon and 0.07% others.
As their first language, 44.11% of the population spoke Nepali, 9.62% Tamang, 6.86% Kulung, 5.52% Sherpa, 4.83% Limbu, 3.87% Yamphu, 3.10% Rai, 3.09% Yakkha, 2.83% Magar Dhut, 2.50% Bhote and 2.30% Gurung as their first language. In 2011, 46.1% of the population spoke Nepali as their first language.
Sankhuwasabha District is divided into the following subdivisions: