I've only dived on the Perhentian Islands and Kota Kinabalu. I much preferred the former - very cheap and a nice wreck dive, though very busy - my write up is here - thought Turtle Bay Divers were pretty good. I've not dived Sipadan (out from Semporna) but is by all reports world class and you need to book a slot in early.
#2somtam2000 has been a member since 21/1/2004. Location: Indonesia. Posts: 8,065