PREMIUM & LUXURY

Gaya Island Resort

⭐⭐⭐⭐⭐

Bunga Raya Island Resort

⭐⭐⭐⭐⭐

Gayana Marine Resort

⭐⭐⭐⭐⭐

Manukan Island Resort

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Shangri-La Tanjung Aru Resort

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Shangri-la Rasa Ria Resort

⭐⭐⭐⭐⭐

Magellan Sutera Resort

⭐⭐⭐⭐⭐

Borneo Eagle Resort

⭐⭐⭐⭐⭐

MID-RANGE & STANDARD

Langkah Syabas Beach Resort

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Beringgis Beach Resort & Spa

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Recommended island & beach resorts

Semporna (Tawau)

PREMIUM & LUXURY

Sipadan Kapalai Dive Resort

⭐⭐⭐⭐⭐

SKY Water Villas

⭐⭐⭐⭐

Borneo Divers Mabul Resort

⭐⭐⭐⭐

MID-RANGE & STANDARD

Parapat Water Village Resort

⭐⭐⭐

Spheredivers Scuba & Leisure

⭐⭐

The Buwan Dive Resort

⭐⭐⭐

Scuba Buddy Mabul

⭐⭐

Mabul Backpackers

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Aloha Mabul Scuba Lodge

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