Easily accessed from Kota Kinabalu, Tunku Abdul Rahman Marine Park is among the most favored dive destinations in Borneo. Because the marine park is part of a larger protected ensemble that includes the terrestrial wonders of Tunku Abdul Rahman National Park, the region offers the double-splendor of land and sea. The marine life that has been spotted here includes manta rays, turtles, lionfish, a multitude of pelagics, and tons of coral. During the krill bloom from December to April, whale sharks are sometimes spotted here. 

  Other Dive Sites:

 Labuan 
 Pulau Paya Marine Park 
 Pulau Perhentian
 Pulau Redang
 Pulau Sipandan
 Pulau Tenggol  
 Tunku Abdul Rahman Marine Park