Mantanani is a group of three isolated islands northwest of Kota Belud, a one hour drive from Kota Kinabalu. Until recently, the islands were only known to a few locals. The largest island houses the only dive resort, Mantanani Resort which is situated at the western end on the edge of a white sandy bay. Nestled amongst the tall coconut palms are beach cabins scattered around the main plantation styled house.

Three wrecks have been discovered which still hold plenty of secrets and are now home to a menagerie of marine creature s such as Lionfish, Scorpionfish, octopus, glassfish and the coral reefs surrounding the islands have plenty to offer, both the novice and experienced diver. Many species of rays can be found, Marbled stingray, Blue spotted ray and large schools of eagle rays.

For macro photographers the "muck diving` is amazing, seahorses, imperial shrimps, pink‑eye gobies, jawfish, blue‑ringed octopus, ribbon eels and many nudibranchs you want be able to find in the books! There are now 16 dive sites identified by Mantanani Resort with many more still to be explored.