Budget
Mabul Backpackers
Newly built longhouse accommodation on Mabul. Also has a PADI dive center.
Summer Friends Homestay
(http://www.summerfriendz.com) is an accommodation with diving, snorkeling and hiking packages at mabul, sipadan, kapalai and bohey dulang. accommodation rate is at rm70 per pax per night with meals and snacks.
Uncle Chang's Sipadan Mabul Dive Lodge
Noble Inworld Diving
(http://www.sipadan.com). a homestay and dive resort is which offers clean and basic accomodations on mabul, diving and high instructor to student ratios. price for homestay is 60 rm a night with all meals included and diving is 250 rm for 3 fun dives on mabul.
Midrange
Seaventures Dive Resort
An old accomodation barge not an oil rig that has been converted to a dive resort, just off the north shore of Mabul
Mabul Dive Lodge
Air-conditioned chalets.
Top end
Sipadan Water Village Resort
Very nice chalets on stilts above the water, but very pricey.
There are several resorts in the island.