It is a Malaysian island located in the Celebes Sea on the state of Sabah, is a diamond-shaped island consisting of the main island (Mataking Besar) and a small islet (Mataking Kecil).

A home to the first ‘Underwater Post Office’ in Malaysia. Mataking is a private island belonging to the Reef Dive Resort featuring luxury chalets and a dive centre serving divers visiting Sipadan.