A UNESCO World Heritage site, the Tubbataha Reefs Natural Park is one of the most popular dive sites in the Philippines, known for its vibrant coral reefs, diverse marine life, and crystal-clear waters. Located in the Sulu Sea, Tubbataha Reef offers a unique diving experience suitable for intermediate to advanced divers. Expect to encounter sharks, turtles, manta rays, and a wide variety of fish and coral species.