Pulau Mataking Semporna

Situated about 80 minutes by boat from Sipadan, Mataking is a privately owned, one-resort island. It has everything for a perfect getaway, from beaituful dive sites, to a spa, an observation tower and jungle trails. An unusual attraction here is the Underwater Post Office, which is housed in an old cargo ship that was sunk to create an artificial reef. Divers can actually post their mail here in a waterproof postal bag and the mail is collected twice a week.