Sipadan-Mabul Resort - A slightly upmarket dive resort located on Mabul Island, offering private en-suites, fresh water supply and loads of hot water. - http://www.sipadan-mabul.com.my/
Sipadan Water Village Resort - Diving resort located on Mabul Island around the Borneo islands of the Celebes sea and famous for its surrounding underwater marine life. - http://www.sipadan-village.com.my/
Sipadan Island Dive Resort - Offers beach-front chalets with attached bathrooms and power points, three boat dives a day, unlimited shore diving and excursions to the nearby dive sites of Kapalai. - http://www.sipadan-resort.com/