Sipadan is rated as one of the best dive sites in the world. The following quotes are used in the marketing material:
WWF: "No other spot on the face of our planet has more marine life than Sipdan Island"
Jacques Cousteau (1998): "I have seen other placs like Sipadan - 45 years ago but now, no more, now we have found again an untouched piece of art."
It is a tiny island south of the state of Sabah in Malaysian Borneo. It took about 30 minutes to walk around the island. It is little more that a sand bank, covered with trees and accomodating 5 dive resorts. The island itself sits on something like a rock plug, so only a short distance from the shore is a massive drop-off, and it is along the wall of the drop-off that all the diving takes place.
I spent a week here, diving with turtles and sharks three times a day. Unfortunately I did not have an underwater camera to record the sights, but it was a great experiance.