Easy to go from Jesselton Jetty. 2 Island trip about 75 RM all inclusive. I went to Pulau Manukan and Pulau Manukan and Pulau Mamutik. Pulau Mamutik is too small and would be nice without others to have it. Pulau Manukan is spectacular.
View Pulau Manukan in a larger map Photos to be find soon on FlickR. Turchese water. Coral Sands, A lot of fish. The only serious drawback is the pollution through the illegal phillipine immigrants on their houseboats on Pulau Gaya. As they throw all the garbage into the see, it distributes. :-) On Pula Manuka is also a Sutera Sanctuary Lodge. (www.suterasanctuarylodges.com) It must be awesome to be there, when all the daytourists are gone! BTW, I was there on a Sunday and it was not full!