This description is not far from reality: it might even actually downplay a little bit, as Sipadan is considered one of the five top diving destinations in the world. This small rainforest-covered tropical island rising from a 700 meter abyss in the Celebes Sea is a destination the committed diver cannot miss.

Pulau Sipadan Resort & Tours Sdn Bhd , one of a handful of operators allowed to bring divers into this protected island, Divers will be confortably accommodate at Sipadan-Kapalai Dive Resort (Known best as Kapalai), offers great food and comfortable accommodation in simple, water chalets with attached bathrooms, mini refregerator and power points, with three boat dives a day, unlimited pier diving and not-to-be missed excursions to the nearby very different dive sites around Kapalai and Mabul.

SIPADAN-KAPALAI DIVE RESORT is also equipped with Internet and Satellite Phone.

A few minutes by boat from Sipadan but a full world away it lies the exhilarating Sipadan-Kapalai Dive Resort , sitting on its sturdy stilts on the shallow sandbanks of the Ligitan Reefs. Planned and built in full style as an airy, comfortable, sunny water village with no land in sight, it boats a mile-long sandbank of powdery blindingly white sand where one can suntan at complete leisure.

The resort offers great food, surprisingly roomy and elegant twin-sharing wooden chalets with huge private balconies and attached bathrooms and a couple of miles of walkways for those who like to take their morning jog while looking at thousands of fish just a few inches beneath their feet. Meals are served in the terraced, open central structure, while a big western sundeck allows divers to have an evening drink or an after-dive chat with a background of fabulous tropical sunsets.

Diving around Kapalai is exceedingly easy and shallow but quiet spectacular: the sandy bottom and the spare coral heads host an amazing array of small, often yet-to-be-classified, shamelessly colorful subjects, making the diving here and unforgettable experience for any discerning photographer. The resort offers three dives a day plus, if requested, day trips at Sipadan.

A jewel- like tiny island in the Sulu Sea and hour and a half boat ride's north of Sandakan, Lakayan is soon to be declared part of an immense Marine Protected Area. Unpopulated and covered by think tropical island vegetation on its topside, this peaceful, untouched tittle bit of paradise is ringed by an endless pure white sandy beach, offering simply elegant and exquisite accommodation in a handful of wooden, roomy and perfectly appointed seafront double-occupancy chalets.

Meals are informally served at the central open building, which boasts at amazingly beautiful open-air wooden terrace, the ideal spot for after dinner relaxation and chatting, all the while admiring the dozens of juvenile blacktip sharks swimming leisurely a few feet beneath.

While the ideal destination for who search tranquility and relaxation in a virgin natural setting and for families with children, Lakayan Island is also one of the hottest diving destination on the map today: its dive sites - all just a few minutes away - boast unbelievably colorful macro fauna, fascinating wrecks and, in season from March to May, regular sightings of gigantic and harmless whale sharks, the "dream date " of every diver in the world.