Travelling to Borneo for 9 days in late Mar with my non-diving partner. Looking for end ideas where we can dive (Sipidan as well costly for me) as well as she can chill by sea or stream or good road house pool. Flying from Kuala Lumpur upon Air Middle East so have accumulation of destinations we can select from- K.K., Kuching, Miri, Sandakan as well as Sibu. Anyone with past knowledge who can assistance me out here?

well I’m a non diver and went to borneo with my dive mates, we flew into tawau with air asia and took quick cheap hop in taxi to semporna and stayed there at … dragon inn, gorgeous huts on stilts, no beach but boat trips out to dive around sipidan and snorkellers welcomed, we went on a island hop tour too while there and had bbq on beach, gorgeous!! take it you’ve checked out acommodation prices for mabul island? we used to pick up divers from there each day and there is a beach it was really nice! enjoy!! oh if you want to see more of borneo from semporna you can get coaches to sandakan, and kk check out uncle tans wildlife camp if you fancy the wildlife trip of lifetime!! i’m bias been there 3 times! ;o)
these are the islands that i have been to. i hope it helps
1. kl-tawau-semporna. then off to mabul. it’s a nice island near sipadan & less expensive compared to kapalai and mabul water resort. non-divers can comb the beach, visit the village, snorkelling, explore the island. there are a number of resorts there which are quite reasonable. the diver can dive in sipadan, mabul and kapalai waters.
2. kl-tawau-semporna. then off to mataking. a beautiful island and less tourist as compared to mabul. nice sandy beaches and clear waters. non divers can just laze on the beach, swim and snorkel. divers can experience good dive there.
3. kl-sandakan. then off to lankayan island. another beautiful island off the coast. beautiful sunset. nice beaches and clear waters good for diving and snorkeling.
4. kl-kk-kota belud. then off to mantanani island. very secluded and takes quite a long time to get there. but it’s worth the journey – good for diving and snorkelling.
Check on Asia Tour Website, they have every thing about the hotels, travel agents and places of atttractions.
Check on if you interested, it may helpfull.