Pulau Sapi is located off the coast of downtown Kota Kinabalu. From Hyatt Regency Kinabalu, a 2-minute drive or a 10-minute walk will bring you to the jetty at Jesselton Point ferry terminal (formerly known as Sabah Port Authority jetty).
There are a number of tour operators here that will bring you to Tunku Abdul Rahman Marine Park (which consists of the islands of Pulau Gaya, Pulau Sapi, Pulau Manukan, Pulau Sulug and Pulau Mamutik). The rental is charged per boat, which can range anywhere between RM100 and RM200. One boat can fit 4-6 people. A short 20-minute breezy boat ride away brings you to the sun-kissed beach of Pulau Sapi.
The water is extremely crystal clear. During the day, the beach is buzzing with a hive of beach activities. To me, the beach is probably one of the region's most beautiful beach, apart from the one I visited in Pulau Mabul. The water is quite shallow and ample of shades are available.
In term of snorkeling, one still can do it here although I found there was not so much marine life compared to the nearby island of Pulau Manukan. Otherwise, you can laze down by the beautiful beach and worship the sun.
In short, activities galore on this beautiful beach. Just get your sun-tan lotions and sun-shade, then head here.
Updated on November 2006: I got the chance to re-visit the beach during my dive excursion to Sulug West and Hanging Garden. I made an hour rest stop here before continuing with my dive. Nothing much changed in terms of beach quality - the water remains as clear as it was a few years ago. There are now a number of new tourist facilities on the beach, namely a small café, a snack cum gift shop, beach pavilions, appointed life guards on a small watch tower, etc. In recent days, a new theme of day-trip excursion has been introduced to the tourists, namely the beach BBQ picnic package where visitors will be able to enjoy a few hours on the beach (sunbathing, snorkeling, etc) while having a rather sumptuous BBQ lunch. I have no idea about the package prices but it seemed to be very popular among Eastern Asian tourists during my visit.
Overall, Pulau Sapi is simply a must-visit for beach lovers.