Mataking is a diving resort not far from Borneo, located within the territory of Semporna Marine Park. The island consists of two patches of land — Mataking Besar (the main island) and Mataking Kecil, which only becomes visible during low tide and is connected to Mataking Besar by a sand spit.
The surrounding coastal sea waters are full of turtles, octopuses, and cuttlefish. All of Mataking's infrastructure can be found on Besar; Kecil is more suited to underwater photography and the observation of rare marine dwellers. If you are an ardent diving-photographer, you should immediately go to Kecil. The smooth slopes; abundance of coral; and manifold of microscopic creatures and sunken ships makes diving on Mataking varied and attractive.
Mataking Island is located not far from Sipadan, to the north of Mabul. It takes 40 minutes to get there by boat from the port of Semporna. The closest airport to the island is in Tawau. It takes 1.5 hours to get there by bus.
The best time for diving around Mataking is during the dry season which lasts from April to June. During this period, visibility at the dive sites can reach a record-breaking 30 to 50 meters. It rains in December and January, but that doesn't hinder diving — it only worsens visibility. The water temperature near the island is at a stable +27-29 °С all year round.
The Underwater Post Office is a unique dive site located on a cargo ship which sunk in 2006. Entering inside, divers can leave their postcards knowing that they will reach their destination.
D'Wall offers wall diving. The gentle current will carry you alongside the wall, lavishly covered with corals. Rays and young whale sharks inhabit these waters.