The Reef Dive Resort at Mataking Island, Malaysia, is the newest and hottest dive spot in the Celebes Sea, located just 40 minutes from Semporna, a fishing town at east coast of the state of Sabah, Malaysia.We provide luxurious accommodation to the enchanting undersea world of Mataking Island. The Alice Channel which is about 100 meters deep connecting Mataking to Sipadan Island just 80 minutes boat ride away.