Sipadan Island
Sipadan Island ranks 6th on the list of the most beautiful islands in Malaysia. It's off the east coast of Sabah, Malaysia, in the Celebes Sea. It was created by live corals that grew on top of an extinct volcanic cone over thousands of years. Sipadan sits at the core of the Indo-Pacific basin, in the midst of one of the world's most diverse marine ecosystems. In this habitat, more than 400 fish species and hundreds of coral species have been identified.
In Sipadan Island, the profusion of wildlife, including green sea turtles, enormous parrotfish, and whirling schools of barracuda, makes this little egg-shaped island an hour's boat trip south of Semporna in Sabah, Borneo, one of the world's best diving sites. Due to the site's protected status, only 200 tourists are allowed to dive every day, hence obtaining permission in advance is required. You won't be able to locate lodging or many facilities, so you'll have to join a tour. The flight from Kota Kinabalu to Semporna, however, is definitely worth it.
Location: Darvel Bay, Celebes Sea, Malaysia