LOCATION:Pulau Sapi is located off the coast of downtown Kota Kinabalu. From Hyatt Regency Kinabalu, a 2-minute drive or a 10-minute walk will bring you to the jetty at Jesselton Point ferry terminal (formerly known as Sabah Port Authority jetty).
There are a number of tour operators here that will bring you to Tunku Abdul Rahman Marine Park (which consists of the islands of Pulau Gaya, Pulau Sapi, Pulau Manukan,Pulau Sulug and Pulau Mamutik). The rental is charged per boat, which can range anywhere between RM100 and RM200. One boat can fit 4-6 people....