Manukan Island

Water activities shine at Manukan Island, the second largest island in Tunku Abdul National Park, Malaysia’s first marine national park. Located in eastern Malaysia’s Sabah state, the park is known for its great beaches – the best beach is at the island’s eastern end. Travelers also will find coral reefs offshore that offer some pretty spectacular scuba diving and snorkeling. Manukan Island has the most developed tourist facilities of the five islands in the park, and is accessible by ferry from Kota Kinabalu. Details here for Malaysia Tourist Visa & Malaysia eNTRI
Source: touropia.com