A teenage girl walking on the catwalks of Hotel Dragon Inn in Semporna, a place full of diving agencies, such as sQuba Junkie. Chang Oncle is illegal and is not recommended. Sipadan is well known: the walls with huge schools of barracuda and jacks, turtles and white tip sharks and occasional dull moment blankets and hammers. It is expensive (about 150 euros a day with 3 dives) but it's worth. Some operators (Chang, among others) are not recommended by the material in poor condition and the passivity of their dive masters. Borneo Divers Scuba Junkie and are the best, but often have reservations Sipadan busy for months. Mabul, the island next door, is a great alternative or supplement. Diving is a lot cheaper (50 euros for two dives, including equipment) and for many, even better than Sipadan, in the sense that there are things that only can be viewed, but not so large. The macro life is quite impressive but also look a lot turtles, large groupers and schools of barracudas, fusiliers and jacks. Deserves a lot of pain but you need to go with a good divemaster to show you the animals, which is perfectly camouflaged. Even snorkelling, much cheaper (less than three euros) is great and turtles, among others, are practically guaranteed. You can stay on the island or in the town of Semporna, on the coast, an hour of sailing, and about 8 hours by bus (Gelido for air conditioning) from Kota Kinabalu.