Between Sipadan and Mabul island lies a sand bar known many years ago as Kapalai Island. Unfortunately, erosion has taken its toll and now the sand bar sits on top of the reef known as the Ligitan Reefs, a very extensive stretch bordering the deep and vast Celebes Sea.
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Sipadan-Kapalai Resort is actually a water village style resort built above the water. All structures are erected on water and guests are able to observe the antics of squids and needle fish from from their chalet balcony.
Pulau Kapalai is another muck-lovers' paradise. In fact, this little island is rated by many diving journalists as one of the best macro-diving destinations in the world. Lying about 45 minutes from the gateway town of Semporna, Kapalai is small enough to be discovered by shore diving.
It is not actually an island; rather a large sandbank where a resort has been built on stilts. The diving, indeed the best of it, is right beneath you! Below the main jetty, blue ringed octopus have been spotted many a time. It is difficult to sub-divide the well-endowed Kapalai into dive sites but three distinctive ones have been noted and named.