Mataking Island is a paradisiac island located in the Celebes Sea on the state of Sabah. Known as an incredible spot for holidays and a famous diving spot, Mataking is home to the first ‘Underwater Post Office’ in Malaysia and is connected to Pulau Mataking Kecil via a narrow sand bank. Mataking Island is a private island belonging to the Reef Dive Resort featuring luxury chalets and a dive center serving divers visiting Sipadan.