Pulau Sapi, literally known as "Cow Island" in Malay is just off the south-western tip of Pulau Gaya. The 25-acre (10 ha) island features one of the nicest beaches in the park and most popular with tourists for snorkelling and scuba diving. Between 10am and 4pm 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. Camping and campfires are allowed with the permission from the Park Warden.