Tawau
91000 Tawan
Sabah
East Malaysia
 Pulau Kapalai - Between Sipadan and Mabul Island lies a sand bar known many years ago as Kapalai Island. Unfortunately, erosion has taken its toll and now the sand bar sits on top of the reef known as the Ligitan Reefs, a very extensive stretch bordering the deep and vast Celebes Sea. Sipadan-Kapalai Resort is actually a water village style built above the water. All structure are erected on water and guests are able to observe the antics of squids and needlefish from their chalet balcony. The underwater scene together with nearby Mabul offers some of the best “muck-diving” in the world. Rare subjects such as flamboyant cuttlefish, blue-ringed octopus, sea moths, and mating mandarinfish are seen on a regular basis. Giant frogfish, ribbon eels, harlequin ghost pipefish and crab-eye gobies are seen on many of the dive sites.
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