From First Borneo Arts blog:
Lying just off the northeast coast of Borneo is Sipadan, Malaysia's only oceanic island. The magical isle was made famous by renowned French oceanographer, Jacques Yves Cousteau, in his documentary 'Ghosts of the Sea Turtle'. Indeed, Sipadan offers more than just turtles; it guarantees that every dive is a memorable experience. Few island in the world offer such prolific marine and coral life.
At the Drop Off, five metres of white, soft sand in knee-high water suddenly gives way to a precipitous drop of discovery. Follow the vast wall around as you drift with the current,exploring the corals that inevitably form refuge for the fish. Bumphead parrotfish often rumble past in bison-like hordes. A night dive here may yield a chance encounter with these large fish as they sleep.
Continue reading (incl. pics) at: Pulau Sipadan a Sea Turtles Haven