Tourism in Sabah

Sipadan () is the only oceanic island in Malaysia, rising from the seabed. It is located in the Celebes Sea off the east coast of Sabah, Malaysia. It was formed by living corals growing on top of an extinct volcanic cone that took thousands of years to develop. Sipadan is located at the heart of the Indo-Pacific basin, the centre of one of the richest marine habitats in the world. More than 400 species of fish and hundreds of coral species have been classified in this ecosystem. The island sits within Sipadan Island Park, a marine park encompassing 16,860 hectares and managed by Sabah Parks.

Kapalai () is an island in Tawau Division, Sabah, Malaysia, known for its scuba resorts.