Sipadan Island was at the top of Rodale's Scuba Diving Magazine Gold List for 'The Top Dive Destination in the World'. In fact it shared its top spot with 2 other destinations known for the diversity of their marine life — the Galapagos Galápagos islands And truk In. Micronesia Hawksbill. turtle
https://en.wikipedia.org/wiki/Sipadan
Near the top of the list of remaining global greats is Malaysia’s Sipadan Island. A contender on any dive publication's list of the  world's best dives , Sipadan lies 35 kilometers off the coast of Sabah, in Malaysian Borneo.
http://travel.cnn.com/gallery-incredible-photos-sipadan-one-worlds-top-dive-destinations-064021/
Sipadan is the only oceanic island in Malaysia, rising 600 metres (2,000 ft) from the seabed. It is located in the Celebes Sea off the east coast of Sabah, East Malaysia (which is on the island of Borneo). It was formed by living corals growing on top of an extinct volcanic cone that took thousands of years to develop.
https://en.wikipedia.org/wiki/Sipadan
The Sipadan Water Village Resort has 42 cottages built over the shallow reef of Mabul Island. For divers, this is the main attraction -- a 600-meter wall dive just 15 meters from the shore that looks off into the deep blue.
http://travel.cnn.com/gallery-incredible-photos-sipadan-one-worlds-top-dive-destinations-064021/
In order to protect Sipadan's fragile ecosystem, in 2004 the Malaysian government ordered all dive resorts off the island, banned night dives and set a limit of 120 divers per day. Regardless, the divers kept coming.
http://travel.cnn.com/gallery-incredible-photos-sipadan-one-worlds-top-dive-destinations-064021/
There are 12 dive sites off Sipadan Island -- the most popular are Barracuda Point, Turtle Cavern, South Point and Hanging Gardens. The island is open for divers from 6 a.m. to 4 p.m. -- no night dives allowed.
http://travel.cnn.com/gallery-incredible-photos-sipadan-one-worlds-top-dive-destinations-064021/
This description is not far from reality: it might even actually be down played a little as Sipadan is considered one of the five top diving destinations in the world. This small rainforest-covered tropical island rising from a 700 meter abyss in the Celebes Sea is a destination the committed diver cannot miss.
http://sipadan-resort.com/
The sites below the surface might be the stuff of scuba dreams, but Sipadan's real fame comes from a less-than paradisiacal period filled with courthouse battles and armed struggles. First there was the hostage crisis of 2000. A bu Sayaff, a Filipino Islamic separatist group, kidnapped 21 people from the island.
http://travel.cnn.com/gallery-incredible-photos-sipadan-one-worlds-top-dive-destinations-064021/
Sipadan Island was at the top of Rodale's Scuba Diving Magazine Gold List for 'The Top Dive Destination in the World'. In fact it shared its top spot with 2 other destinations known for the diversity of their marine life — the Galapagos Galápagos islands And truk In. micronesia
https://en.wikipedia.org/wiki/Sipadan
Sipadan Island The name of Sipadan is simply a legendary in diving circles The name of Sipadan is simply legendary in diving circles, conjuring images of patrolling hammerhead sharks, millions of technicolored reef fish and, above all, dozens of sea turtles swimming peacefully everywhere.
http://sipadan-resort.com/
where is sipadan island
The Sipadan island is in Malaysia.