Sipadan Resort - Sipadan is a world famous island for scuba diving and located near other smaller islands such as Mabul, Kapalai, Mataking and Pom Pom Island. Accessible from Semporna and Tawau. Paradise for resorters, snorkelers and hoenymooners.

Mantanani Resort - Mantanani is a group of 3 isolated islands northwest of Kota Belud, or about an hour's drive from the state capital of Kota Kinabalu. Although only approximately an hour's boat ride by speedboat from the mainland, the islands are a reminder of an earlier and simpler place and time. Time slows down here amidst the crystal clear blue waters lapping on white sandy beaches. Tall slender coconut palms, like windsocks, tells of gentle breezes from afar.