Kapalai is the third point of the famous Golden Triangle, with Sipadan and Mabul being the other two. Kapalai is not a true island but rather a sandbar that’s built upon to form a true water resort. While the resort was originally built for its proximity to world-famous Sipadan, curious divers quickly discovered the paradise that awaited just beneath. Kapalai is undoubtedly one of the premiere macro dive sites in the world. It's true that many divers come to Kapalai and never even go to Sipadan!