Church Reef is located approximately 40min from Semporna and close to the island of Sibuan this reef, similar to Kumai Reef, just touches the surface during low tide. The north side as well as the east side of the reef offer excellent visibility and great photo opportunities when using a wide angle lens. Although fish life is somewhat limited the coral in the shallow area more than make up for it. The steep slopes reach down to 60m and eagle rays can sometimes be spotted gliding along in search of their prey. To divers with an exceptionally good eye Church reef have some other interesting creatures to offer, most notably electric rays and ribbon eels.