Mataking Island (Malay: Pulau Mataking) is a Malaysian island located in the Celebes Sea on the state of Sabah.[1] Mataking Island is home to the first 'Underwater Post Office' in Malaysia and is connected to Pulau Mataking Kecil (Small Mataking Island) via a narrow sand bank.[2] Mataking Island is a private island belonging to the Reef Dive Resort featuring luxury chalets and a dive center serving divers visiting Sipadan.[3]