Northern Semporna is located nearby Tawau. There are may diving spots such as Sibuan, Behodeulang, Mataking, Timba Timba and many more diving spots whereby divers can enjoy their dives.

Pygmy seahorses are one of the attraction in the Northern Semporna which can be seen within 30 meters of the islands. Frogfish, mandarin fish and black urchins are also one of the highlights in Sibuan which is located at Nothern Semporna. If ther divers are lucky, they are able to see Hammerhead Nudibranchs which is black and royal blue in color.