What a place to begin diving! I was just certified and visited friends in Malaysia. We spent a week on Sipidan with Borneo Divers. Accommodations were simple but comfortable. The food and service was excellent. What could I say about the diving? I was dazzled by the variety of life on this reef. In the Caribbean one may spot a couple of turtles on a dive. Here you try to keep from swimming into them. During our stay about 5 turtles came ashore each night to lay eggs. Sipidan is one large wall dive! Once off the reef edge the slope plunges precipitously to the Celebes plain several thousands of feet below. Shore diving was delightful. I have not been anywhere else where one may wall dive just a short swim out. The currents around the island may be very swift, so shore diving away from the resorts is problematic. Drift dive these spots instead. Shore diving at night here was a real treat. First, you have to keep from bumping into the lion fish being attracted to your light. Along the wall, we saw nearly a dozen bumphead parrotfish tucked into the reef for the night.