Pulau Sapi is the second smallest island of Tunku Abdul Rahman Marine Park
, located opposite Pulau Gaya
at west across a shallow inlet of sea water. A popular tourist destination by speedboat from Jesselton Point
in KK City or Sutera Harbour Resort
, Sapi Island features a complete range of visitors facilities (excluding accommodation) that include a restaurant, convenience store, dive station, gazebos and public bathrooms facing the beach. The island is also famous for its monitor lizards that swim ashore from Pulau Gaya, affectionately called 'Dragons of Sapi'. A jungle trail leads around the island in a loop while Coral Flyer Zipline
offers flying fox activity to Pulau Gaya across the channel.