Located at the north-eastern coast of Peninsular Malaysia. About 21 km off shores the remote town of Kuala Besut. There are two lovely unspoiled island lie amidst exquisitely clear waters. Pulau Perhentian Kecil (Small Perhentian) and Perhentian Besar (Big Perhentian) comprise the Perhentian Island, aptly named after "henti"(stop) as fishermen from mainland Kelantan and Terengganu have, for centuries, stopped over at the island for a rest or to shelter during a major storm. A rocky virgin jungle provides hour of adventures for trekkers who may chance upon flying fox, long-tailed macaques and monitor lizards, while the underneath marine life shows off a splendid garden of coral.

In the absence of tourism, economic activity on the Perhentian Islands would be limited to small-scale fishing.

Owing to the Islands' protected status, the main tourist activities are minimal in environmental impact: sunbathing, snorkeling, scuba diving, turtle and shark-watching.

The only electrical power is provided by diesel generators and is not 24-hour. Fresh water is provided by springs. In this respect, the Perhentian Islands are prized by tourists as an 'escape' from the modern world.

As the state of Terengganu follows Islamic customs, the consumption of alcohol and wearing of immodest clothing are discouraged. In order not to offend local inhabitants, tourists are advised to consume alcohol discreetly and to wear one-piece bathing costumes. No penalties are imposed on tourists for 'breaches' of the local customs, however.

The only access to the Islands is by boat from the fishing villages of Kuala Besut and Tok Bali. Local tourist operators run fishing boats and speed boats several times a day.