Pulau Sapi is an island located in Taman Tunku Abdul Rahman, Malaysia and is recognized as a national marine park. It is located in East Malaysia, which is in the state of Sabah, this island can be visited by boat. Pulau Sapi is located just off the southwest end of Pulau Gaya. The 25-acre (10 ha) island has the best beaches in the park and is popular among tourists for snorkeling and diving. Between 10am and 4pm the island is busy with foreign tourists but after the last ferry leaves for home it becomes a peaceful island with only those staying overnight. It is developed with tourist facilities that include a jetty, picnic shelter, grilling area, tables, changing rooms, and bathrooms. The forest is inhabited by macaques. Camping and bonfires are allowed with the permission of the Park Warden.