- Tioman Island- the natural beauty is the biggest attraction, selected as one of the world's most beautiful islands.
- Kapalai Island - between Sipadan and Mabul. It is actually a sand bar that sits upon a stretch of reefs, called the ‘Ligitan Reefs’.
- Lankayan - located in the Sulu Sea North West of Sandakan
- Layang Layang - an island off the west coast that offers spectacular diving.
- Mabul - one of the world's best muck diving locations
- Mantanani - an archipelago of three quiet islands North West of Kota Belud, a mere one-hour’s drive away from Kota Kinabalu
- Mataking - located 40 minutes away from Semporna and 45 minutes from Sipadan
- Sipadan - one of the world's best dive spots with lots of large pelagic species (sea turtles, sharks, rays)
- Pulau Tiga - first season of ‘Survivor’ the TV series was shot on this little island
- Turtle Islands - in the Sulu Sea off the coast of Sandakan where you can see turtle conservation at work.
- Tunku Abdul Rahman Marine Park - Coral islands just off the coast of Kota Kinabalu.