From Wikitravel

Kapalai is famous island, known worldwide as a great place for underwater macro photography. Divers come there to spot strange critters like the mimic octopus, flamboyant cuttle fish, blue ring octopus, and ghost pipefish.

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The most famous dive sites are the Jetty or Mandarin Valley where you can find the wonderful Mandarin fishes during a night dive.

Kapalai has also amazing snorkelling opportunities.

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Kapalai Resort is a luxury resort built on stilts over a reef. 5 minutes by speed boat from Mabul.

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