Kapalai Island
Kapalai island isn’t far from Sipadan, with a mere 15km between them. This island isn’t at all big and has one resort operating on it. While the resort was originally built for its proximity to world-famous Sipadan, curious divers quickly discovered the paradise that awaited just beneath. Kapalai is undoubtedly one of the premiere macro dive sites in the world, becoming one of the most beautiful dive sites in Malaysia. It's true that many divers come to Kapalai and never even go to Sipadan!
A big bonus to Kapalai is that the tourists get to snorkel and shore dive for free, not inclusive of any equipment, making it great if the tourists have a party mix of divers and non- divers.
Accessibility: Similar route to Sipadan and Mabul above. Fly into Tawau, Sabah or into Kota Kinabalu, Sabah then a land transfer is required to Semporna before a boat into the islands. Boats between the islands are available via resorts and the local dive operators, or if you’re staying in Semporna, day trips are available as well.
Good to know: The island is technically a sand bar, and walking along the sand is possible during low tide.