Pulau Sangalaki, Berau
This island is a Natural Park and a Conservation Area for sea turtle, since the beach is used by the sea turtle to lie their eggs.
Around the island there are many diving spots. You can dive or snorkeling to see schooling manta-rays surfacing for plankton feeding.
There is one diving resort on this island.
You can reach this island from Pulau Maratua about 1 hour boat riding and almost the same from Pulau Derawan.[slideshow]