This is a copy of an e-mail that I sent to Tboxcar in April. Sorry to repeat myself but as you have repeated your question I assume you did not receive my e-mail.
I stayed at the Abdillah Sipadan Paradise Resort - excellent. Their website is
http://www.borneo.org/asp/ I booked my accommodation and diving over the internet as they had a special singles deal for February. The cost of diving is very reasonable actually. It cost me $106 per day for my accommodation, all meals, 3 boat dives and as many shore dives as you want. Try getting that sort of deal in the USA. I don't know how long you are going to be there but if you are going for a couple of weeks then go on the Celebes Explorer liveaboard for a few days. You travel to some of the smaller islands where the dive sites are not as busy. The boat is great and food fantastic. You will have a brilliant time with the crew. I did 4 days on the Celebes Explores and a week on Sipadan.
I have heard that you can pick up cheaper rates by walking in at KK. Borneo Divers seem to have a few deals like this. Their address in KK is: 9th floor, Menara Jubili 53 Jalan Gaya 88000 Kota Kinabalu, Sabah. The problem is that when you get there they may have no accommodation but it could save you quite a bit of money. The KK address for the Abdillah Sipadan Paradise Resort and Celebes Explorer is Ground Floor, Lot 4, Block A, Taman Fortuna Shoplots, P.O. Box 12248, 88825 Kota Kinabalu, Sabah.
If you stay at the Abdillah Sipadan Paradise Resort then take a trip to Mabul and have Mike as your guide. He is brilliant and the "muck" diving there is great.
Enjoy and let me know how you go on.
Regards
David
PS: Enjoy your stay at Sipadan because from the end of the year it will be no more.