Mataking Island (Pulau Mataking) is located in the Celebes Sea on the state of Sabah. Mataking Island is home to the first 'Underwater Post Office' in Malaysia and is connected to Pulau Mataking Kecil (Small Mataking Island) via a narrow sand bank. 

Timba Timba Island or Pulau Timba offers a long stretch of white sandy beach complimented by a stunning view of crystalline sea water. It is situated nearby Mataking Island and Pom Pom Island 

Pom Pom Island is a small coral reef island in the Celebes Sea approximately 30 kilometers north east of Semporna town, Sabah, East Malaysia. The island is 2.3 kilometers in circumference at the high tide line with a fringing coral reef 4 kilometers long.