Manukan Island is the second largest island in the Tunku Abdul Rahman National Park, Malaysia's first marine national park. It is located in the East Malaysian state of Sabah, just off the coast of Kota Kinabalu and is easily accessible by boat.

Manukan is the most popular island with Kota Kinabalu residents. Manukan has some good stretches of beaches on the southern coastline. The best beach is on the eastern tip of the island. Offshore of Manukan are coral reefs, which is ideal for snorkelling, diving and swimming. Out of the five islands making up Tunku Abdul Rahman National Park, Manukan features the most developed tourist facilities that includes units of chalets, a clubhouse, and few restaurants and a diving centre.

If you wish to combine your island trip with Sapi Island, this can also be arranged at an additional fee of RM 10.00 per person. Sapi Island, literally known as "Cow Island" in Malay is a 25-acre (10 ha) island and it features one of the nicest beaches in the park and most popular with tourists for snorkelling and scuba diving. Between 10 am and 4 pm the island gets quite busy with foreign tourists but after the last ferry leaves it becomes a tranquil island with only those staying overnight. It is developed with tourist facilities that includes a jetty, picnic shelters, barbecue pits, tables, changing rooms and toilets. The forest is inhabited by macaques.