Philippines
Tubbataha Reefs Natural Park is a UNESCO World Heritage-listed atoll system in the middle of the Sulu Sea, rated among the world's best dive sites and accessible only by liveaboard.
Tubbataha Reefs Natural Park lies in the Sulu Sea about 150 kilometres southeast of Puerto Princesa, the capital of Palawan, and forms part of the island municipality of Cagayancillo. The park comprises the North Atoll, the South Atoll and the smaller Jessie Beazley Reef, together covering an area of roughly 97,030 hectares, and was inscribed as a UNESCO World Heritage Site in 1993. As there are no accommodation facilities on the islands, all diving trips are vessel-based liveaboards, typically operating from mid-March to mid-June.