Mataking Reef Resort sits on Mataking Island rather than in Semporna town, so the journey is part of the stay: most guests travel through Tawau, continue by road to Semporna and then board a scheduled boat. This makes it a destination resort rather than accommodation suited to spontaneous mainland day trips. The island has a sandy shoreline, a neighbouring smaller island connected at low tide by a sandbar, and surrounding waters used for snorkelling and diving.
The resort publishes several accommodation styles, including Villas, Beach Chalets, Semi Detached Beach Chalets, King Chalets, Garden View Deluxe East and West rooms, and Premium Rooms. Facilities advertised by the resort include its dining venue, Jamu Spa and an on-site dive operation. Package information outlines full-board meals and shared transfers for qualifying bookings, but the actual inclusions depend on the selected diver or non-diver package. Confirm the room category, whether equipment rental is included, and the latest boat schedule before confirming flights.
For visitors who want time on the island itself rather than only short Semporna excursions, Mataking offers a different experience from a town hotel. Because getting there involves several transfers, travellers with tight flight connections should plan carefully.
Mataking Reef Resort 位于仙本那外海的马达京岛，并不在仙本那镇上。一般需要先抵达斗湖，再乘车前往仙本那，之后转搭度假村安排的船班。因此，这里比较适合专程安排几天海岛行程，而不是随时可以进出镇上的住宿。岛上有沙滩，退潮时可步行到附近的小马达京岛，周围海域也是浮潜和潜水的活动地点。
住宿选择包括 Villas、Beach Chalets、Semi Detached Beach Chalets、King Chalets、Garden View Deluxe East / West 及 Premium Room。度假村设有餐饮设施、Jamu Spa 和潜水服务。部分配套包括三餐及共享交通接送，不过潜水和非潜水配套的包含项目并不完全相同，装备租借也未必包括在内。订机票前最好先确认房型、船班及配套内容。
如果想住在岛上慢慢享受海景，而不只是从仙本那参加一日游，这里值得列入比较。但因为需要转车和转船，行程安排不能只看酒店入住时间。
Mataking Island and sandbar（马达京岛及沙洲）
Surrounding reefs（周边珊瑚礁）
– Check-in 2 PM, checkout 11 AM according to the resort’s published policy; reconfirm for the actual package.
– Allow for Tawau → Semporna → boat transfers. Confirm flights against the latest transfer schedule; a late flight may require a mainland overnight stay.
– The operator lists shared return boat transfers and full-board meals for qualifying packages. Dive equipment rental, boat dives and non-diver inclusions vary.
– An island map pin must show Mataking itself. Do not use the Tawau sales address as the property address.
– Room count and exact category list differ between official pages; omit the total number of rooms pending verification.
– 度假村公布的入住时间是下午 2 点、退房上午 11 点，实际仍以所订配套为准。
– 行程一般涉及斗湖、仙本那及船班接送，机票应配合最新船班安排；太晚抵达可能需要先在陆地过夜。
– 部分配套包含往返共享船班及三餐，但潜水装备、船潜与非潜水项目的收费和包含内容有所不同。
– 地图位置必须指向马达京岛，不应使用斗湖销售办事处地址。
– 官方不同页面对房间总数及类别有差异，暂不列出未经统一确认的房间总数。
