Sipadan Island 
Cousteau documentary called “Ghost of the Sea Turtle”is on this island. It is one of the most popular diving destination for many divers. Located off the north-east coast of Sabah at the Celebes Sea, this island is formed by corals on an extinct volcanic cone that rises 600m or 2,000 feet from the seabed. It has one of the most richest marine habitats with over 3,000 species of fish in the world along with Galapagos Islands and Truk in Micronesia. This island has been voted as the best diving spot in the world. The uniqueness of this island is the drop-off of approximately 600m or 2,000 feet just 9m or 30 feet away from the beach. It is like a wall that drops off suddenly to a bottomless depth.
As you dive, you will be able to see groups of green turtles and hawksbill turtles 
resting on corals in their natural habitat. Hammerhead shark, leopard shark and grey reef shark are a common marine life that you will encounter here. The elongated fish with strong jaw fish called barracuda is commonly found here. Other marine life include the octopus, the parrotfish and manta rays to name a few. 
Strict rules to be followed by all the visitors and divers of this island, as this is one of the best Marine park of the region.
- No fishing or killing of fish is allowed.
- No collecting of corals or other marine organisms.
- No collecting sand, dead shells or dead corals.
- No polluting or littering.
- No anchoring on reefs.
- No building or erecting any type of structure on the water.