Kapalai

Kapalai () is an island in Tawau Division, Sabah, Malaysia, known for its scuba resorts.

The island of Kapalai, just 15 kilometres off Sipadan, was a beautiful island two hundred years ago, but now remains as only a sand bar. Erosion has reduced the island to sea level and the village now sits on the edge of the extensive Ligitan Reefs. All of the buildings rest on stilts resting on the underwater reef. There is only one private resort on the island, with the rest of the island uninhabited.