Mabul
Mabul is a small island near the southeastern coast of Sabah in Malaysia. The island has been a fishing village since the 1970s. After the 1990s, Mabul gained popularity with scuba divers due to its proximity to Sipadan island.
Via: The water's clarity is so incredible - https://x.com/travelgirl_love/status/2087816893633851500