By Air:

Getting to Mataking is much the same as getting to any of the Sipadan-Mabul resorts, although the 40 minute boat ride from Semporna is shorter and normally more comfortable.

You will fly into Tawau from Kota Kinabalu, and if you arrive in the morning you will be met at Tawau airport and transported to Semporna where the Mataking speedboat will pick you up. The transfers from the airport are at 07:15 and 14:30, to meet the flights from Kota Kinabalu. If you fly in from Kuala Lumpur, you must wait for the afternoon transfer.

If you fly in later in the afternoon, you will need to overnight in Tawau or Semporna and  get the morning transfer the following day.