Abdil Muhammad, 29, who was driving the car, and his front passenger, Mohd Farid Mohd Inal, 23, died on the spot.
Rosmah Rosli, 27, and Siti Atikah Arsyid, 21, who were seated at the rear of the vehicle sustained head and body injuries in the 9.50pm crash.
The bodies were sent to the Beluran Hospital, while the women were warded at the Duchess of Kent Hospital in Sandakan and were reported to be in a stable condition.
Earlier, firemen spent about an hour to extricate the deceased from the badly wrecked car.
Beluran Police Chief DSP Sivanathan Velautham said Monday the 28-year-old lorry driver was detained to facilitate investigations.
He said the collision occurred when the four were on their way from Telupid to Sandakan.
He said the lorry driver had lodged a report at the Beluran police station.