Sipadan is a tiny oceanic island located east of Borneo, Malaysia. It is renowned as one of the top dive spots in the world. More than 3,000 species of fish and hundreds of coral species have been classified in its marine ecosystem. Sipadan is rated as the best diving destination in the world not without good reason. In the calm clean waters you are likely to see hammerhead sharks, millions of technicolored reef fish, sea turtles, manta rays and other big pelagics.