Sipadan Mabul Resort (SMART)
Sipadan Mabul Resort has beautiful, relaxing accommodations in over-water bungalows and offers fresh local food. It's gorgeous. We also were impressed by the great dive-masters who were knowledgeable about the animal life and clearly love their job.
We were very lucky to visit Sipadan 5 out of the 8 days we were at the resort. Due to permits, the usual tends to be a guarantee of only once per week. At Sipadan, the reef life was spectacular- schools of jack, schools of bump head parrotfish, shark and turtles wherever you looked and then the treat of seeing the iconic swirling schools of barracuda emerge.
When not diving on Sipadan there are some pleasant muck-dives and the house reef around the resort is quite pleasant. They provide Nitrox and the set up for lockers, rinse tanks etc is well-laid out.
Highly recommend!