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Kapalai Island
Kapalai Island is a submerged sandbank in the Celebes Sea off Semporna, Sabah, on the east coast of Borneo. Once a small island, erosion has left only a narrow sandbar visible at low tide. It is best known for the Sipadan-Kapalai Dive Resort, a large water village built on stilts over the reef. Located within the Semporna archipelago near Sipadan and Mabul, it is renowned for clear waters, macro diving and its unique over-water setting.