 
Mabul island is located approximately 30 – 40 minutes by boat from Semporna, Tawau and is known to be one to the best macro-diving sites in this region.
Located at the Mabul Water Bungalows (SMART), the Ka’andaman Spa is built on wooden-stilts above clear blue waters giving visitors a glimpse of the marine life that dwells beneath.
Two double-bed spa room, are set to either side of a beautifully-decorated lounge and reception area. Beyond the lounge area is a foot treatment room built for six. The chairs are set to face an excellent panoramic view of the Celebes Sea.
After a full day of sun, sea and sand, let the soothing hands of Ka’andaman Spa at Mabul rejuvenate your senses.
Website link:
www.sipadan-mabul.com.my <= Sipadan Mabul Resort
www.mabulwaterbungalows.com <= Mabul Water Bangalows
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