Mataking is a tropical island lying off the coast of southern Sabah, 38km to the northeast of Semporna. Pulau Mataking consists of two islands, a big one (Mataking Besar), 1.4km long, and a small one (Mataking Kecil), just 400m long. At its widest point Mataking Besar is just 300m wide. The Mataking islands are relatively flat with the highest elevation being one or two metres above sea level. Both islands extend from southeast to northwest for 2.5km and are connected by a 600m long sand bar. At high tide the sandbar is almost submerged while at low tide the sandbar becomes very wide. On Mataking there is an expensive, high-end resort which caters mostly for divers. There are two jettys, both of them only available for resort guests. Visitors who come to Mataking by boat and do not stay in the resort may stay on the beaches but are not allowed to enter the resort area in the centre of the island.
Mataking is covered by dense vegetation but there are no coconut palms along the beaches, except for a few ones near the resort bungalows which probably have been planted by the resort.
Tourists who do not stay at the resort usually come with a daytrip by boat from Semporna. These trips take about 45 minutes, also depending on the sea conditions and are offered by the dive operators in Semporna. They cost RM 110-140 in August 2012, depending on the operator. Tourists need to bring their own food and drinks, because on Mataking there are no restaurants or shops accessible for non-guests.
Mataking is beautiful and offers stunning views, especially at high tide when staying on the sandbar. The waters surrounding Mataking are rich in marine wildlife. It is easy to spot sea turtles.

01 Beach with coral rocks 02 Beach with coral rocks 03 Beach on Mataking Kecil
04 Sea, clouds and sky 05 Mataking Kecil island 06 Mataking Kecil island 07 Sandbar
08 Sandbar 09 Sea, clouds and sky 10 Tropical sea and clouds
11 Panoramic view towards the west 12 Beautiful white coral sand beach 13 Crystal clear seawater
14 Sandbar 15 Sandbar 16 Sandbar and sky
17 Sea, clouds and sky 18 Sandbar and sky 19 Sandbar at low tide
20 Tree on Mataking beach 21 Beach 22 Beach with coral rocks 23 Beach at southern end of Mataking at low tide
24 Beach at southern end of Mataking at low tide 25 Mataking Kecil beach at low tide
01 Mataking island and resort 02 Jetty
03 Mataking resort 04 Jetty and boat 05 Boat
06 Resort administration building 07 Resort bungalows 08 Beach with coconut trees
09 Coral rocks at low tide 10 Beach vegetation 11 Starfish
12 Starfish
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