It is located in the East Malaysian state of Sabah, just off the coast of Kota Kinabalu and is easily accessible by boat.

[1] Out of the five islands making up Tunku Abdul Rahman National Park, Manukan features the most developed tourist facilities that includes 20 units of chalets, a clubhouse, and few restaurants and a diving centre.

Infrastructural facilities include support-water, electricity, desalination plant, sewerage system, and even a solar public telephone.

Before the Ice Age, the island formed part of the Crocker Range mass of sandstone and sedimentary rock on the mainland.

In 1974, the major part of Gaya and Sapi islands was gazetted as Tunku Abdul Rahman National Park, covering an area of 8,990 acres (36.4 km2).