Sapi Island is only 25-acre (10 ha) big and the second smallest island of Tunku Abdul Rahman Marine Park. Though it’s about ⅓ the size of more popular and developed Manukan Island nearby, people like its less commercialized setting and every facility is just a short walk away. The islands near to Kota Kinabalu City (KK), Sapi Island (Pulau Sapi) wins the most votes as the favorite of tourists. #beachlife