I stayed at this resort for 4 days, 3 nights with my boyfriend.
First, the pros:
1. The resort is beautiful and the location is uniquely special.
2. The staff are fantastic and very lovely and friendly.
3. The diving was excellent. Conditions vary day to day, and luck is a big component, but sipadan truly is a fantastic dive site.
What they don't tell you:
1. The resort is catered towards Mainland Chinese tourists. All the staff speak Mandarin for this reason. The lack of diversity in guests felt strange.
2. We did a 4D/3N package which guarantees 1 dive at Sipadan and another day's dive at Mabul or Kapalai. When we arrived, we were told we could ask for additional dive permits at Sipadan for our 2nd dive day. The pricing for this was opaque, and there was a miscommunication with the price. Sipadan dive permits cost 140 ringgit + tax, so 148.50 ringgit total. However the resort charges 636 ringgit per diver for the permit. This felt particularly predatory. Check with your tour operator exactly how many Sipadan dives are included and what the price is for additional dives at Sipadan. This was not made clear to us when we booked.
3. Food is buffet style for all meals... the food was hit or miss. At the set mealtimes, guests go early and the best food goes first.
4. The rooms are nice but can get quite hot. There is an underpowered AC unit and the shower water is solar heated, tepid at best. This was managable, but not great, especially considering the overall cost.
5. We felt the value and price of the resort were not great. We paid 7468 ringgit for the 4D/3N package for 2 divers, plus the additional Sipadan dive. In the end we paid about USD $650 per night for the room + dives. Based on this amount, the accommodation and food was not worth the price.