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Tubbataha Reef is an atoll coral reef located in the Sulu Sea of the Philippines. It is a marine sanctuary protected as Tubbataha Reef National Marine Park. It is nominated at the New 7 Wonders of Nature. Rising from the volcanic depths of the Sulu Sea in the western Philippines, The park is the home of numerous marine species. Most divers visit this area because of the chance to see large pelagics such as sharks, mantas, rays, turtles, mackerels, tunas and barracudas
but we also saw interesting smaller animals such as nudibranchs, special crabs and shrimps and corals.

This unique 33,200-hectare underwater splendor teems with abundant flora and fauna of the sea. Tubbataha Reef is situated almost in the middle of The Sulu Sea with the islands of Palawan to the west and Panay, Negros and Mindanao to the east. The 33,200 hectare site was declared a National Marine Park in 1988 and a World Heritage Site in 1994. The site is an excellent example of a pristine coral reef with a spectacular 100-m perpendicular wall, extensive lagoons and two coral islands.