What Diving Around TARP Offers The five islands in TARP (namely, Pulau Manukan, Pulau Mamutik, Pulau Sapi, Pulau Gay, and Pulau Sulug) are located three kilometers off the coast of Kota Kinabalu and are about 15 minutes by boat from the city. Located in the south-eastern region of Asia, the South China Sea borders it to the west while the Celebes Sea borders it to the south.
