Pualu Mabul. Children walking on the sand near the fishermen's huts. Sabah. Diving in Mabul and Sipadan: On the water, emerge a point of 40 acres of forest, white sand beach, underwater topography and vertical overwhelming and abundant marine life makes Sipadan is one of the world's most incredible destinations. Warm, calm water with good visibility almost always has strong points, like "Barracuda Point" "Turtle Cavern" Sipadan Walls. "Mabul, Sipadan quite different, their Augas anything deep and with a gentle slope bordering the reefs surrounding the island. Located near the coast of Borneo and on the continental shelf, the waters are rich in nutrients, and therefore full of life, exotic creatures and major dive sites, macro paradise and diverse ecosystems. The Mabul Resort Located on a quiet white sand beach that invites you to relax, designed by and for the diver, many dive sites are near the resort, so it is common to the dive back, enjoy a lovely tropical breeze in your own chair.