Mataking  is an Island in Sabah, Malaysia. It is located at at latitude 119 degrees and longitude 4 degrees and 35 minutes, on the Celebus Sea. The size of the island is about 40 acres and lies on the edge of the continental shelf surrounded by fringing reef of hard and soft coral.
Fly to Tawau by Malaysia Airlines via Kuala Lumpur or Kota Kinabalu,or by low cost Air Asia. You can arrange your tour agent to pick you up from airport. Otherwise, take a cab directly from Airport to Semporna, it will cost you about RM110. But if you arrive at night, it is better to stay a night at Tawau Town because the road to Semporna is very dark at night. You can take a cab from Tawau Town to Semporna or alternatively you can take mini bus. Take a speed boat from Semporna to Mataking, takes about an hour. You can also take a boat ride to this Island via Sipadan Island or Mabul Island.
By your own legs.
Beautiful Islands, consist of two Island, Mataking Besar [Big Mataking] and Mataking Kecil [Small Mataking]. Sometimes you can even walk from the big Island to the small Island. Beautiful Underwater world.
Wonderful place for diving, snorkeling and relaxing.
With all the many water and hiking activities available at Mataking, its easy to build up an enormous appetite. Being hungry does numb your tastebuds to the overcooked, oversalted, and over all bland breakfast, lunch and dinner buffets. There's only one restaurant on this island folks. Enough said. After we returned from Mataking, the food at Semporna was suddenly heavenly compared to what we had been shovelling into our systems during our 3 day trip! Our advice --> really really work up your appetite before meal times ...
The Island is operated by The Reef Dive Resort. You need to make an advance booking with them if you want to stay on the Island. Alternatively, you can stay at Semporna or other Island and make a day-trip.