I chose Mataking Island and in particular the Reef Dive Resort to explore the famous dive sites around Sipadan island.
The resort was top class with very private beach chalets and a top class dive center. The meals were reasonable and the service very good.
The diving in the area is arguably the best in south East Asia with the dives on Sipadan Island the best I've done in my 400 odd dives. The boat ride to Sipadan takes about an hour. The Mataking House Reef should also not be missed and it has the best coral gardens I've seen any place in the world.