Borneo is the third largest island in the world and is located at the centre of Maritime Southeast Asia. Administratively, this island is divided between:

• Malaysia (East Malaysia)
• Indonesia (Kalimantan)
• The independent nation of Brunei occupies the remainder of the island.

This informaton covers Malaysian Borneo which is made up of the states of Sabah and Sarawak and occupies the northern most segment of the island.  Complicated?  Here's the map.  Indonesia and Brunei are covered separately.

Borneo's offshore islands are of legendary beauty. Remote dive Island resorts such as Pulau Sipadan, a small oceanic island off the eastern shore, which rises in a sheer column more than six hundred metres from the seabed. Completely encircled by sheer drop-offs and walls, Sipadan is one of the world's foremost dive sites.  Ever since diving celebrity Jacques Cousteau raved about Sipadan's diversity of marine life, this dive mecca has been indisputably the most famous scuba destination in Malaysia. It is located off the east coast of Sabah, Malaysia's eastern most state and lies on the north-eastern corner of Borneo.  Listed by Tim Ecott in The Guardian as one of the top 10 dive sites in the world.

• Sipadan Island where green turtles nest in July/August then hatch in Sept/Oct/Nov. Sipadan Dive Trip Report by gee13
• Lankayan for whale sharks in April/May and hammerhead sharks in March
• Layang Layang for hammerhead sharks.

• Hepatitis A, Tetanus, Typhoid & Polio are recommended.
• The diving season is year round but the rainy season, that runs from June to September, can cause rougher seas and lower visibility.  The months of July and August suffer from the heaviest rainfall.  Avoid east coast destinations between November and January
• The Sabah Chief Minister announced that building on Sipadan would be basic and lightweight to limit the impact on the island. 
• Diving on Sipadan is by permit only. Currently the Saba Parks government department allows only 120 dives per day. This quota is shared between all local dive operators, on a first come, first served basis.
  Applications for permits are subject to government approval.